The Valuation Office Agency - an arm of the Inland Revenue - is responsible for Council Tax valuations. If you believe that the valuation of your property is incorrect you may appeal to the Valuation Office at:
339 High Street
Telephone helpline: 03000 505505
You may also appeal if you believe there has been a material reduction in the value of your property, for example, due to demolition of part of the building, a change to the physical state of the local area, or adaptations to make the dwelling suitable for someone physically disabled.
There are rules and time-limits in relation to appeals. It is therefore advisable to contact the Valuation Office helpline for advice and guidance.
Appeals against liability to pay
You may also appeal if you consider that you are not liable to pay Council Tax, for example, because you are not the resident or owner, or because your property is exempt; or that we have made a mistake in calculating your bill.
If you wish to appeal on these grounds you must first notify our Council Tax section in writing so that they have the opportunity to reconsider the case. If you are not happy with our response you may appeal further to a Valuation Tribunal. Making an appeal does not allow you to withhold payment of tax in the meantime, but if your appeal is successful you will be entitled to a refund of any overpaid tax.
Further details of the appeal procedures (including the role of valuation tribunals) may be obtained from our Council Tax section.