Your Rights of Appeal

Appeals can be made against certain decisions regarding the following:

Liability

You can appeal against your Council Tax lialibity:

if you think someone else should be liable to pay the Council Tax instead of you
if you think your property should not be included in the Council Tax banding list (for example, it has been converted into business premises or has been demolished)
if you think you should have a discount on your Council Tax bill
if you think Disabled Relief should be awarded to your after your application has been turned down
if you think your property should be awarded an exemption from Council Tax

If you wish to appeal against your liability to pay Council Tax, please write, giving full details to:

Revenues Services
Herbert Warehouse
The Docks
Gloucester
GL1 2EQ

On receipt of your letter, Revenues Services will investigate your appeal. You will receive a reply within 14 days, advising you of our final decision.

If you do not agree with this decision, you have right of appeal to the Valuation Tribunal. In these cases, you must write to the Valuation Tribunal within 2 months of Revenues Services' decision. The address to write to is:

The Valuation Tribunal Service
2nd Floor, Walton House
11 Parade
Leamington Spa
Warwickshire
CV32 4DG

Tel: 01926 421875
Email: vtleamington@vto.gsx.gov.uk|

If you do not agree with the decision of the Valuation Tribunal, there are further rights of appeal.

Council Tax Band

Your property has been valued for Council Tax in one of the eight valuation bands| (A-H) according to its estimated sale value as at 1st April 1991. The band for your property is shown on the front of your bill.

There are very few circumstances in which appeals against banding can be made and are restricted to:

an increase in the property value resulting from building work
a decrease in the property value due to the demolition of any part of the property, any changes to the physical state of the local area or an adaption for use by someone with a disability
the balance between domestic and business use of your property changing

Making an appeal does not allow you to withhold payment of your Council Tax. You must continue to pay your current bill as normal. If the Valuation Office reduces your band, Revenues Services will send you a reduced bill and a refund for any overpayments you have made.

Appeals should be made to:

The Listing Officer
The Valuation Office
Ley Court
Barnett Way
Gloucester
GL4 3RT

Tel: 01452 360200
http://www.voa.gov.uk/|

Completion Notices

When newly built or recently renovated properties remain empty, Revenues Services have to serve a 'completion notice'. This notice tells you the date on which the Council Tax charge will commence on the empty property.

If you do not agree with this date, you can appeal in writing to Revenues Services at the address already shown above. Appeals must be made within 4 weeks of the issue date of the completion notice.

If Revenues Services and the owner cannot reach an agreement over the completion date, there is a further right of appeal to the Valuation Tribunal. The Tribunal will notify both parties of the outcome of the appeal once resolved.

Council Tax Benefit

If you have made an application for Council Tax Benefit and you disagree with the decision made by Benefits Services, you have the right of appeal. You have one calendar month to dispute your benefit in writing. At this point you can choose to have your case reconsidered by Benefits Services at the Council, or you can ask for an independent appeal tribunal.

If you choose to have your case reconsidered by Benefits Services and you are still unhappy with the decision, you can then ask for an appeal tribunal hearing. The appeal tribunal is totally independent and is chaired by an independent person who also considers other social security benefit cases. Your case will be heard at the Benefits Agency office in Cheltenham by the Appeal Service.

For further information, call the Benefits Advice line on 01452 396583.

Last Updated: 20/02/09