Making an appeal against council tax

You are able to make a council tax appeal under certain circumstances. You must appeal to different organisations according to the nature of your appeal.

Appeals to the Valuation Office Agency

You can make appeals about your valuation band to the Valuation Office Agency (VOA), which is part of HM Revenues and Customs (HMRC).

You should appeal to the valuation office if:

  • part of your home has been demolished
  • your property has been converted from one house into flats or flats to a house
  • there have been physical changes to the area that has affected your home's value
  • the Valuation Officer has changed your home's band, or a similar property's band, in the last six months
  • you have become the new council tax payer for the property in the last six months

Appeals need to be made in writing to:

The Listing Officer
Council Tax South
Valuation Office Agency
Second Floor
1 Francis Grove
Wimbledon
London
SW19 4DT

Tel: 03000 501501

Email: ctsouth@voa.gsi.gov.uk

or visit the valuation office website.

The Valuation Office will consider your appeal and let you know its decision in writing. If you disagree with the decision you can still appeal to a Valuation Tribunal (see below).

You still have to pay council tax according to the valuation band shown on your bill until your appeal is decided. If it is successful any overpayment will be refunded.

Appeals to Brent Council

You can make appeals to the council to amend your council tax bill if you:

  • have received a bill but you think you are not the person who should be paying
  • think your home should be exempt from any charge
  • think your bill should include a discount or a reduction for people with disabilities (see disabled band reduction)

You must continue to pay council tax until your appeal is decided. If it is successful any overpayments will be refunded.

Appeals to the Valuation Tribunal

You can make appeals to the Valuation Tribunal to amend your council tax bill if:

  • you are the owner of a newly built unoccupied property and disagree with the completion date. This will be the date the property will be banded from and included in the Valuation List. If you disagree with the date, you need to appeal within 28 days of receiving the completion notice
  • you disagree with a decision we have made about an appeal you made to us
  • we have not made a decision on your appeal to us within two months
  • you disagree with the decision of your appeal to the Valuation Office Agency

Appeals need to be made in writing to:

Valuation Tribunal Service Whitechapel
2nd Floor Black Lion House
45 Whitechapel Road
London
E1 1DU

or

Tel: 0300 123 2035

Fax:020 7247 6598

Email: vtwhitechapel@vts.gsi.gov.uk.

The Valuation Tribunal, which is independent of both the Valuation Officer and Brent Council, will contact you to arrange a hearing and send you a leaflet to explain how the process works.

The hearings are free however if a solicitor presents your case, you will need to pay their charges whether you are successful or not.

You must continue to pay council tax until your appeal is decided. If it is successful any overpayments will be refunded.

If you disagree with the Valuation Tribunal's decision, you have four weeks from the decision date to ask them to look at it again, or take the appeal to the High Court on a question of law.