Making an appeal does not allow you to withhold payment of your Council Tax.
If your appeal is successful, you will be entitled to a refund of any overpaid tax.
Council Tax banding appeals
The grounds for appeal about banding are restricted to the following cases:
where you believe that the banding should be changed because there has been a material increase or material reduction (these are explained below) in a dwelling's value;
- where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes;
- where the Listing Officer has altered the valuation list without a proposal having been made by a taxpayer;
- where you become the taxpayer in respect of a dwelling for the first time. (Your appeal must be made within 6 months, but if the same appeal has already been considered by a Valuation Tribunal, it cannot be made again);
- where you believe that account has not been taken of a relevant decision, regarding a particular dwelling or a particular class of dwelling, of a Valuation Tribunal or the High Court. (Your appeal must be made within 6 months of the relevant decision.)
A material increase in value may result from building, engineering, or other work carried out on 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 in value may result from the demolition of any part of the dwelling, any change in the physical state of the local area, or an adaption to make the dwelling suitable for use by someone with a physical disability. In these cases, revaluation should take place as soon as possible.
If you wish to appeal against your banding, you should not contact the Council but you should contact the Valuation Office Agency
You may appeal to the Council if you believe:
- you are not liable to pay Council Tax as you are not the resident or owner
- your dwelling is exempt
- the Council has not awarded a discount or a disabled person's reduction.
If you wish to appeal on these grounds, you must write to the Council so that your case can be reconsidered. If you remain dissatisfied on receipt of the Council's reply, you may appeal to the Valuation Tribunal. Further details of the appeal procedures (including the role of Valuation Tribunals) may be obtained from the Local Taxation Office.
Advise the Council of a change of address online here (you will have to firstly register to use online services if you have not already done so).
Any enquiries concerning your bill or these notes should be addressed to:
Bedford Borough Council