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Council Tax > Can I challenge the list entry?

In England and Wales under certain conditions you may challenge the valuation band on your property by making a "proposal" to alter the council tax valuation list. Taxpayers in Scotland should visit the Scottish Assessors.

When considering challenging your Council Tax band, you may find it useful to learn more about the background to Council Tax. Further information can be found by going to the how your property is valued and what is a dwelling?pages.

The occasions when a challenge by "proposal" is permitted include the following:

1. If part of your property has been demolished (for example a garage or an extension). But if the demolition is the first stage of works to create a new extension, then the valuation band cannot be altered.

2. If your property has been adapted to make it suitable for use by a physically disabled person.

3. If there have been physical changes in your area which could affect the value of your property.

4. If your property has been converted into flats.

5. If parts of the property have been separately banded but should now be banded as one (for example flats now merged into one house). You are unable to make an online proposal relating to a merged property. If this circumstance applies to you please contact your local Valuation Office and speak to the council tax team.

6. If you have bought a property, or been granted a lease on a property for seven years or more, and the property's value has been increased because it was extended by the previous occupier, then you can propose that the banding is increased.

7. If your property becomes, or ceases to be, a "composite" property. A composite property is one which contains both domestic and non-domestic property, such as a shop or public house with living accommodation.

8. If there is an increase or decrease in the extent of that part of a composite property used for domestic purposes (for example, a domestic living room is converted for use as an extension to the bar area in a public house).

9. If you have received a notice from the Listing Officer advising you that he/she has altered the entry for your property in the Council Tax Valuation List, you have six months to make a proposal if you do not agree with the change.

10. If the Valuation Tribunal or High Court has made a decision relevant to your property, you may make a proposal, within six months of the date of that decision, to claim that the Listing Officer has not reflected that decision in the valuation band of your property.

11. If you become a new Council Taxpayer for a dwelling, you have a period of six months within which to challenge the valuation band of your property. You may do this as long as the Valuation Tribunal or High Court has not previously considered a challenge by a previous occupier on the same facts.

12. If you are a landlord, who is not the Council Taxpayer, and the tenancy of your property is for less than six months, you can also challenge the valuation band of the property in cases 1 - 10 above.

13. You can also make a proposal to enter your property in the valuation list if it is not shown; for example a newly built dwelling or a conversion.

14. You can also make a proposal to delete a property from the valuation list if it no longer exists or if you think it should no longer be liable for Council Tax.

The law describes occasions 1 to 3 above as situations where there has been a "material reduction" in value.

You can make a proposal against the council tax valuation list on line or obtain a form to make a proposal to alter the entry shown in the Council Tax Valuation List for your property from your local Listing Officer. You can find the address and telephone number of your nearest Valuation Office by checking the where to find us pages.

What happens if situations 1-14 above do not apply?

If your case isn’t covered by the circumstances listed above and you have a genuine reason to believe that your home is in the wrong band, contact your local Valuation Office.

We will ask you to confirm the details that we have on your property and we will ask you to explain why it is that you consider the band to be wrong. If required we will carry out a review to ensure that your property is in the correct band, taking any points you raise into consideration.

We normally expect to contact you within two months to let you know the outcome of our review.. Where we agree that the band is wrong we will alter the council tax list and notify you and the local council. If we cannot agree that a change should be made we will let you know why, but there is no right of appeal against this decision.

IMPORTANT : if you complete the online proposal form and your case isn’t covered by the limited circumstances for making a formal proposal then your proposal will be invalid. If you have a compelling reason to believe that your band is wrong and your case cannot be made as a formal proposal then you should contact your local Valuation Office and speak to a member of the council tax team.

Please note that this is a summary of the law regarding a council taxpayer's rights to appeal. It is not a complete guide to the law.

 

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