Council Tax Appeals

If you think your Council Tax bill is wrong, contact the Council Tax Team immediately.

However, if your appeal is regarding the Council Tax valuation band of your property your appeal needs to be made directly to Valuation Office Agency (VOA) as detailed below, as the Council does not decide the bandings.

Make sure you keep paying the bill unless you have made other arrangements with us.

You can also appeal against your bill if you think:

  • You are not the liable person to pay Council Tax because you are not the resident or owner or because your property is exempt.
  • The calculation made by the Council for the amount of Council Tax payable is wrong

How to appeal against your bill

As a first step you should write to Cheshire East Council giving reasons why you think your bill is wrong. When you write, include your name and address and say which decisions you don't agree with. We will contact you with our decision. Whilst awaiting the outcome of an appeal payments must continue to be made in accordance with your Council Tax bill.

Appealing to a valuation tribunal

If you think the Council's decision is wrong , you can appeal to the 'Valuation Tribunal'. This is an independent appeals tribunal, funded by Parliament to handle Council Tax and rating appeals in England.

There are time limits for appealing to the tribunal. These are:

  • Two months after the Council told you its decision
  • Four months from when you first wrote, if you hear nothing from the Council

Visit the Valuation Tribunal website for further information on appealing.

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

Appealing against your Council Tax valuation band

One of the main responsibilities of the Valuation Office Agency (VOA) is allocating the correct Council Tax band to all homes in England and Wales. If you want to appeal about the Council Tax band visit the Valuation Office website.

You can also write to the local Valuation Officer at:

Council Tax North
Valuation Office Agency
Earle House
Colonial Street
Hull
HU2 8JN

Telephone: 03000 501501
Fax: 03000 503497
Email: ctnorth@voa.gsi.gov.uk
Website: Valuation Office Agency

The Valuation Officer is part of HM Revenue and Customs (HMRC).

Grounds for appeal about banding are restricted to the following:

  • Where you start or stop using part of your dwelling to carry out a business
  • The balance between business and domestic use changes
  • Where you move into a new dwelling and become the taxpayer for that dwelling.  Your appeal must be within six months (but if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again)
  • Where the Listing Officer has altered a list without a proposal having been made by a taxpayer
  • Where there has been a material increase or material reduction in the value of the dwelling.

A material increase in value may, for example, result from building improvements to 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 may, for example, be demolition of part of the dwelling or adaptations for physical disability.  In these cases revaluation should take place as soon as possible.

External companies may provide a service to appeal against the banding on your behalf for which they charge approximately 35% of any monies refunded by Cheshire East Council. Please note that anyone wishing to appeal against their band can do so themselves by contacting the Valuation Office for which there will be no charge.

Whilst awaiting the outcome of an appeal against the banding of your property, payments must continue to be made in accordance with your Council Tax bill.

I believe my Band is wrong. Can I do anything about it?

Yes, you can appeal to the Valuation Office. This procedure is relatively simple and free. Whilst they are resolving your appeal, you will need to pay the Council Tax based on your most recent bill. If the appeal is successful, those payments will be taken into account when your new bill is issued and a refund given if necessary. Further details on banding and appeals can be obtained at Valuation Office Agency or by calling the Valuation Office on 03000 501501.