Appealing against your Council Tax banding
This section is intended to help if you are looking for information about appealing against your Council Tax banding.
The grounds for appeal about banding are restricted to the following cases:
- where you believe that the banding should be changed because there has been a material increase or material reduction (this is explained below) in the dwelling's value;
- 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 a list without a proposal having been made by a taxpayer;
- where you became the taxpayer in respect of a dwelling for the first time. (Your appeal must be made within six months, but if the same appeal has already been considered and determined by the Valuation Tribunal, it cannot be made again).
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 would 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.
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 your billing authority has made a mistake in calculating your bill.
If you wish to appeal on these grounds you must first notify your billing authority in writing so that they have the opportunity to reconsider the case.
Making an appeal does not allow you to withhold payment of 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 from:
- The Valuation Office
Betchworth House
57-65 Station Road
Redhill
RH1 1QB - Tel: 0845 6021507
- Web: www.voa.gov.uk
Reigate & Banstead Borough Council
Town Hall
Castlefield Road
Reigate
RH2 0SH
01737 276000
Council tax
For information on current bands, payments, appeals and more see the Council Tax section.
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