Council tax liability and grounds for appeal

There are a number of decisions the Council has to make in determining whether you are liable to pay Council Tax and the amount due. You are entitled to formally appeal against any of these decisions.

Grounds for appeal

You can appeal if:

  • You disagree with our decision that a dwelling is chargeable (i.e. you believe it should be exempt)
  • You disagree with our decision that you are liable to pay council tax on a particular dwelling (e.g. you are not the resident or owner)
  • You disagree with certain aspects of the calculation of your bill (e.g. a discount has not been applied or no reduction for disabilities has been given)
  • You disagree about the amount of Council Tax Reduction allowed.

Where and how to appeal

Firstly, you must write to the Council Tax section (see address on right)

You should state your name and address, the reference number on your bill (if known) and explain what you object to and why. When we receive your letter, we may need to ask you for further information.

If we reject your arguments or if we act on your appeal but you are still not satisfied, or at the end of two months you have not heard from us, you will be able to appeal to the Valuation Tribunal as long as not more than four months have passed since you wrote to the council in the first place.

If the situation arises, we can give you the address of your local Tribunal who will explain what you need to do to continue your appeal.

Making an appeal does not allow you to withhold payment of council tax in the meantime. If your appeal is successful, you will be entitled to a refund of any overpaid tax.

For further information about council tax liability see Who pays council tax.

For further information about Council Tax discounts, reliefs and exemptions see Council Tax discounts and exemptions.

Last reviewed: 11 - 05 - 2016

Was this page helpful?YesNo