Home > Council tax > Council tax appeals

Council tax appeals

If you are not satisfied with any a decision we have made about your council tax, you have the right to appeal on the following matters

  • a person’s liability to pay the council tax, or whether they are entitled to a discount, or whether the dwelling is an exempt dwelling;
  • completion notice issued by the local council for a dwelling, showing the date the council believe the dwelling is  substantially complete and from when council tax should be paid;
  • penalty notice imposed by the local council for failure to provide some information they have requested relating to the council tax

There are two stages to the appeal process

First stage

If you do not agree with our decision you must make your appeal in writing to us. You must state your name and address, the property address(es) to which your appeal relates, the decision you are unsatisfied with, and why you feel this decision is incorrect. If we need further information from you we will write to you about this.

We must consider your appeal and tell you our decision within two months of receiving your letter. If we agree with your appeal we will amend your council tax account and send you a revised council tax bill. If we uphold our decision we will write and tell you why. If you still believe our decision is wrong, or if we have not dealt with your appeal within the two month period, the matter will then move on to the second stage.

Second stage

The second stage is for you to appeal to the valuation tribunal. You must do this within a further two months. The tribunal is an independent body which deals with settling council tax and business rates disputes. They will ask you to make your appeal in writing to them, again stating the reasons for your appeal. You will need to send a copy of our decision to them if we have made one. The address of the valuation tribunal is:

Valuation Tribunal Service, 3rd Floor, Crossgate House, Wood Street, Doncaster, DN1 3LL

You can also telephone them on 01302 342324 or e-mail vtdoncaster@vto.gsx.gov.uk

You can appear at the tribunal hearing or make a written submission to be heard in your absence. You can also have the whole hearing heard by written representation, but all the parties concerned have to agree to this. Please visit the valuation tribunal website for more information.

The tribunal will contact you to inform you of the arrangements and procedure for a formal hearing. The hearings usually last no longer than one day and will not cause you any expense unless you appoint a solicitor or other body to represent you, in which case you would be responsible for settling their respective fees.

If the tribunal decides in your favour we will make any necessary adjustments to your account and send you a revised council tax bill showing the details and any amounts you need to pay.

If you do not agree with the decision made by the valuation tribunal, the matter can progress to the high court. The tribunal will state the procedures and requirements for continuing your appeal.

Please note that the high court may award costs against the unsuccessful party.