If you consider that your property should be placed in a higher or lower band you may appeal to the Listing Officer, but only in the following circumstances:
- where you believe that the banding should be changed because there has been a material increase or material reduction (see below for definitions) in the value of the dwelling
- where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes
- where the Listing Officer has altered the Valuation List without a proposal having been made by a taxpayer
- where you become the taxpayer in respect of a dwelling for the first time (Your appeal must be made within six months, but if an appeal in respect of the same property on the same grounds has already been considered and determined by a Valuation Tribunal, a further appeal cannot be made.)
A material increase in value may result from building, engineering, or other work carried out on the dwelling. In these cases revaluation does not take place until after a sale (so the person appealing will usually be the new owner or resident).
A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of the local area or an adaptation to make the dwelling suitable for use by someone with a physical disability. In these cases revaluation should take place as soon as possible.
The address of the Listing Officer is:
Castle Meadow Road
Tel: 03000 501 501
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 the 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 the Council Tax Section in writing so that we have the opportunity to reconsider your case.
Making an appeal does not allow you to withhold payment of the tax owing in the meantime. 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 by writing to the Council Tax Section at the Customer Service Centre.