Valuation bands in England and Scotland are based on property values on 1 April 1991, not what a property is worth today.

Valuation bands in Wales are based on property values on 1 April 2003.

You should continue to pay your Council Tax bill while you challenge your band.

England and Wales

You can challenge a Council Tax band by:

• asking the Valuation Office Agency (VOA) to check it – eg if you think your home was valued incorrectly
• making a formal challenge to the VOA – you can only do this in certain circumstances (eg you are the new council taxpayer for a property and you disagree with the band)

Ask the VOA to check your Council Tax band

Contact the VOA.

They will tell you how your Council Tax band has been worked out. They can review your band if you provide information that suggests it's wrong (eg evidence that similar properties in your street are in a different band).

If they agree your band is wrong, they’ll put it right. This service is free. Your council will then update your Council Tax bill.

Download 'What to do if you disagree with your Council Tax band' (PDF, 268KB)

You can't appeal against this decision, but in some cases you may be able to make a formal challenge to the VOA.

Make a formal challenge to the VOA

First, check your Council Tax band on the VOA website, then follow the link 'Do you think this Council Tax band is wrong?'

There are certain circumstances when you can formally challenge a band (eg you are the new council taxpayer for a property and you disagree with the band) - use the checklist to see if this applies to you.

In England, if you make a formal challenge and disagree with the VOA's decision, you can appeal to the independent Valuation Tribunal. You’ll need to appeal within 3 months of the VOA's decision.

Download the Valuation Tribunal's rules on having more time to appeal (PDF, 112KB)

The Tribunal provides a free service and can't award costs.

In Wales, the VOA decides most challenges without having to go to tribunal. If you and VOA can’t agree, your challenge will be heard by a local valuation tribunal.

If the tribunal agrees with you, the VOA will change your band and the council will update your bill.

Scotland

Check your Council Tax band on the Scottish Assessors website, then follow the link 'Make a proposal'.

Your proposal will go to the local Assessor. If it can’t be resolved through discussion, it will be sent to the local Valuation Appeal Committee for a decision.

If you think your Council Tax bill is wrong, tell your council immediately - for example, if you think:

• the council is sending Council Tax bills to the wrong person for your home
• your home should not be charged Council Tax
• the amount of the bill is wrong
• the council hasn’t reduced the bill even though a disabled person lives there

You cannot appeal just because you think your Council Tax bill is too expensive.

To appeal against your Council Tax band contact the Valuation Office Agency.

How to appeal your bill

First, write to your council, saying why you think your bill is wrong.

The council may either:

• decide that the bill is wrong and send you a new one
• decide that the bill is right and explain why

If the council decides your bill is wrong, you must continue to pay the amounts listed in your original bill until the new bills arrives.

The council has 2 months to reply. If you disagree with the council's decision, or you don't hear back within 2 months, you can appeal to the Valuation Tribunal.

The Valuation Tribunal is an independent legal body, which means its decisions are not influenced by the council.

If the Tribunal agrees with you, the council will update your bill and adjust your monthly payments.

You must appeal within:

• 2 months of the council telling you its decision
• 4 months of you first writing to the council (if you haven't had a response)

If you’re appealing because the council hasn’t replied, you should tell the Valuation Tribunal this when you appeal.

Councils can also impose a fine (penalty) if you give false information or you don’t give them the information needed by law – like who lives in a house.

You can appeal to the Valuation Tribunal if you disagree. You need to appeal within 28 days of getting the fine.

You won't have to pay your fine until your appeal is decided.

Appeal a completion notice

You can also appeal to the Valuation Tribunal if you've been given a completion notice and disagree with the date.

You must pay Council Tax from the date on the notice while you appeal.

You can appeal by letter or on the Valuation Tribunal's website.

You should explain:

• what decision you’re appealing against
• why you disagree with the council's decision

You should also send the Tribunal a copy of any relevant paperwork, such as your Council Tax bill, completion or penalty notice.

Tribunal hearings

The Valuation Tribunal will contact you to arrange a hearing, normally within 6 months of getting your appeal. A hearing is a meeting where 3 members of the Valuation Tribunal listen to information from you and your local council.

It won’t cost you anything unless you want to hire someone like a solicitor.

You can ask the Valuation Tribunal to decide your case without you coming to a hearing.

The Tribunal’s decision

The Valuation Tribunal will send you its written decision, normally within 1 month of the hearing.

If the Tribunal agrees with you, it will order the council to make the changes it’s decided.

If you disagree with the Tribunal's decision, you can only appeal through the High Court. To be successful, you’d have to show that the Tribunal made a mistake in law.

Help and advice

The Valuation Tribunal can't give legal advice, but it can explain how the appeal process works.

The Valuation Tribunal
Telephone: 0300 123 2035
Find out about call charges

You can get free advice about appealing against your Council Tax from your local Citizens Advice.