How can I appeal against my banding?
Appealing against a Council Tax banding
Property values are based upon values as at 1 April 1991 - recent selling prices are therefore not necessarily the best evidence.
Since 1 December 1993 there are only a few occasions when taxpayers can challenge their banding, these include:
- After demolition
- Conversions of houses to flats
- Physical changes in the locality affecting value and within six months of band change to your property made by the Listing Officer
- A band change to a similar property to yours made by the Court
- Becoming a new taxpayer
If bandings are challenged, you must continue to pay the current bill until any appeal is settled.
Full details are contained within the Local Government Finance Act 1992 and Council Tax (Alteration of Lists and Appeals) Regulations 1993.
More detailed information is available by telephoning the local Valuation Office Agency on 01782 298400 or by visiting The Valuation Office Agency Website. For those who do not have regular access to the internet you may also write to the Listing Officer, Valuation Office Agency, Blackburn House, Old Hall Street, Hanley, Stoke on Trent ST1 3BS.
Pages in How can I appeal against my banding?
- 1. You are here: Appealing against a Council Tax banding
- 2. If you would like to appeal against a decision
The Valuation Office Agency
The Valuation Office Agency (VOA) is an executive agency of HM Revenue & Customs (HMRC) who value property in England, Wales and Scotland for the purposes of Council Tax.
