There are a number of decisions the Council may have to make in determining whether you are liable and how much Council Tax you are liable to pay. You are entitled to formally appeal against any of these decisions.
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 the 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)
The procedures are different if you disagree about the amount of Council Tax Benefit allowed.
Firstly, you must write to the Council Tax Section (See How to contact us)
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 complaint 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.
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 has to pay?
Further information about Council Tax discounts, reliefs and exemptions