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If you think your Council Tax bill is wrong

If you think your bill is wrong, tell your council immediately. You may wish to challenge your Council Tax bill if you think:

• the council is sending Council Tax bills to the wrong person for your home
• your home should not be charged Council Tax (is exempt)
• the amount of the Council Tax bill is wrong (eg a discount hasn’t been given)
• the council hasn't reduced the bill even though a disabled person lives there

You cannot appeal against the amount of Council Tax you have to pay just because you think it is too expensive.

• Council Tax: discounts and exemptions

• Council Tax reduction for disabled people (disabled people section)

Contacting your council if your Council Tax bill is wrong

As a first step you must write to your council, giving reasons why you think your Council Tax bill is wrong.

When you write, include your name and address and say what you don't agree with. The council can then ask you for more information so it can make a decision.

The council may either:

• decide that the bill is wrong and send you a new one
• decide that the bill is right and explain why

The council has two months to reply in writing. If the council decides your bill is wrong, you must continue to pay the amounts listed in your original bill until the new bills arrives.

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Appealing against your Council Tax bill

If you disagree with the council’s decision, or you don’t hear back within two months, you can appeal to the Valuation Tribunal. You must keep paying your Council Tax while you appeal.

The Valuation Tribunal is an independent legal body, which means its decisions are not influenced by the council.

If the Tribunal agrees with you, the council will update your bill and adjust your monthly payments.

How to appeal to the Valuation Tribunal

You have to make your appeal in writing. You can do this by letter or by using one of the appeal forms on the Valuation Tribunal’s website.

You should explain:

• what decision you're appealing against
• why you disagree with the council’s decision

If you're appealing because the council hasn't replied within two months, you should tell the Tribunal that this is the reason for your appeal.

There are time limits for appealing to the Tribunal. These are:

• two months after the council told you its decision
• four months from when you first wrote to the council if you haven’t had a response

See below for information about the Valuation Tribunal hearing and decision.

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• Appeal to the Valuation Tribunal Opens new window

Completion notice and penalty appeals

Councils can issue completion notices for new homes and properties that have had major improvements. The notice shows the day the council thinks your property was completed or the date it could be finished by, and from which you will have to start paying Council Tax.

Councils can also impose a fine (penalty) if you refuse to tell them information required by law – for example who lives in a house – or give false information.

If you disagree with the date on a completion notice or with the imposition of a fine, you can appeal to the Valuation Tribunal. This is an independent legal body, which means the council has no say in its decisions. You will have to appeal within 28 days of receiving the Notice.

How to appeal to the Valuation Tribunal

You have to make your appeal in writing. You can do this by letter or by using one of the appeal forms on the Valuation Tribunal’s website. You will also need to send them a copy of your completion or penalty notice.

If you are appealing against a completion notice, you must pay Council Tax from the date on the notice while you appeal.

If you are appealing against a fine, you won’t have to pay your fine until your appeal is decided.

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• Appealing to the Valuation Tribunal Opens new window

Valuation Tribunal hearings

The Valuation Tribunal will contact you to arrange a hearing, normally within six months’ of receiving your appeal. A hearing is a meeting where three members of the Valuation Tribunal will listen to information from you and your local council.

It won't cost you anything unless you want to hire someone like a solicitor to present your case.

You can ask the Valuation Tribunal to decide your case without you coming to a hearing.

The Valuation Tribunal's decision

The Valuation Tribunal will send you its written decision, normally within one month of the hearing.

If the Tribunal agrees with you, it will order the council to make the changes it has decided.

If you disagree with the Tribunal’s decision, you can only appeal through the High Court. To be successful, you would have to show that the Tribunal made a mistake in law.

Help and advice about Council Tax appeals

The Tribunal can’t give legal advice, but it can explain how the appeal process works. The national phone number is 0300 123 2035.

You can get free advice about appealing against your Council Tax from your local Citizens Advice Bureau.

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