There are essentially two sorts of appeal within Council Tax:
Non Valuation and
Valuation
Section 16 of the Local Government Finance Act 1992
sets out procedures for appeals to be made about Billing Authority's decisions regarding liability etc.
Section 24 of the Local Government Finance Act 1992
Provides for alteration of Council Tax Valuation Lists including appeals to Valuation Tribunals
Schedule 3 of the Local Government Finance Act 1992
provides for appeals against imposition of a penalty for failure to supply information about liable person or correct an assumption made by a BA about a discount or exemption.
Section 17 of the Local Government Finance Act 1992
Provides for appeals against Completion Notices.
The following section gives details of appeals which can be made against the Valuation List and in particular against Valuation Bands
S66 Local Government Finance Act 1992 - no appeal can be made to a VT on the following grounds;
setting of Council Tax
setting of a precept
Grants/Capping by the Sec. of State
Exempt dwelling classes by the Sec. of State
These matters have to be dealt with by Judicial Review.
Appeals against Liability can be viewed by clicking the link below
Section 24 Local Government Finance Act 1992
Council Tax (Alteration of Lists & Appeals) Regs 1993
Details can also be obtained by clicking on the link for the Valuation Office Agency web site
Alterations in relation to the Valuation List are the prerogative of the Valuation Office Agency ~ the Listing Officer
The Listing Officer may not alter a band unless:
a) Since the band was first shown;
i) there has been a material increase & a relevant transaction has been subsequently carried out (i.e. its sale, granting of a lease for 7 years or more, or the transfer, or sale, of such a lease)
ii) there has been a material reduction in the value of the dwelling
iii)the dwelling has become or ceased to be a composite hereditament or there has been an increase or decrease in the domestic use of a composite hereditament
b) the Listing Officer is satisfied that a different band should have been ascribed to the dwelling
c) an order of a VT or High Court requires that an alteration should be made
A Billing Authority or an interested person may make a proposal to the Listing Officer for the alteration of the list if they believe that;
the list shows a dwelling which should not be included
the list fails to show a dwelling
the band is incorrect
any one of the above mentioned events have taken place
account has not been taken of a decision of a VT or High Court
An interested person (is an owner or any person liable for Council Tax)
A Billing Authority
Any of the above may make an appeal
a) Appeals were not admissible before 1st April 1993
b) From 1st April 1993 until 30th November 1993 - there was a general right of appeal against banding
c) A new taxpayer has right of appeal within six months or becoming taxpayer (except if an appeal on the same grounds has already been heard)
d) If a listing officer has altered the list, a proposal can be made within 6 months of the service of that alternation, to restore it or make further alteration
A proposal must be made in writing and served on the Listing Officer. It must:
state name & address of person making proposal & capacity in which he/she makes the proposal
identify the person concerned
explain manner in which it is proposed that list should be altered
should include a statement why list is considered inaccurate
if any material increase/decrease in value, the date the change took place
the date when the property became or ceased to become composite dwelling (or any increase or decrease to domestic part) if applicable the date of any High Court or VT decision if the proposal is in respect of it is
if a new taxpayer the date the person became a taxpayer
if it is disputing an alternation to the list, the date the alteration was served
if it disputes an effective date, the new proposed date
If a Listing Officer believes a proposal to be invalid then he will serve a "invalidity notice". Another proposal may be served except if out time within 4 weeks.
A person may in fact appeal against the "invalidity notice"
The Listing Officer will serve a copy of it on the Billing Authority (if it has opted in) or on any taxpayer of the dwelling.
If the Listing Officer agrees with the proposal then he/she will serve a notice to that effect on the proposal and any taxpayer and within six weeks alter and list accordingly.
A proposer may withdraw but if no longer the taxpayer then must have new taxpayers agreement.
Agreements can be made on alterations to the list with the consent of;
a) the listing officer
b) the proposer
c) the taxpayer at the time proposal was made
d) the taxpayer at the time of the agreement
e) any other person (including the Billing Authority) who would be able to make such a proposal & who has notified the Listing Officer that within 3 months of the date of the proposal that he/she wishes to be party to the proceedings
Where such consent is received the Listing Officer must alter the list within six weeks of the agreement.
If the Listing Officer does not believe a proposal to be well founded, and there is no agreement and no withdrawal it must be referred to VT within six months of the date of the proposal (disputes over invalidity notices must be referred within 4 weeks).
All appeals at this stage are referred to the Valuation Tribunal Service. Details of the service can be obtained by clicking the link below:
The tribunal can deal with matters essentially in two ways
The case may be settled by written representation but the procedure must be agreed by all parties involved and the authority will be given an opportunity to state whether it wishes to be party to these proceedings
This is often a way of dealing with straightforward cases but normally authority or Listing Officer would want to be represented.
This will involve a full Tribunal and any party to a hearing may appear in person (with assistance from any other person).
4 weeks notice must be given by the VT Clerk. They are Informal tribunals and Legal aid is not applicable.
No costs can be awarded
A leaflet is available which is used to explain the process
Appeals can be made further to the High Court on a point of law
Given orally at end of hearing or may be reserved. In any event they must be confirmed or notified in writing with reasons.
Reg 33 - all parties may agree in writing that the appeal is to be referred to arbitration.
Normal Council Tax must be paid pending an appeal
Reg 20 Council Tax (Administration and Enforcement) Regs 1992
Any overpayment will then be refunded or credited
With Council Tax if a person is liable in two places then both bills are payable in full.
In Wales, the level of discount given in respect of second homes depends on any determination made by a BA.
Even if there is an appeal against whether premises fall into that category both bills have to be paid.
VT's may review their own decision.
An application in writing to VT by AP giving reasons.
Ground for review;
a) decision wrong due to clerical error
b) party did not appear & can show reasonable cause why
c) completion notice appeal - new evidence has been made available
d) decision affected by a decision of or appeal from High Court of Lands Tribunal.
The application can be made within 4 weeks of Tribunal hearing.
The Tribunal may set aside, revoke decisions or remit the appeal to be reheard.
Reg 32 Council Tax (Administration and Enforcement) Regs 1992
On points of law only
Time limits;
a) 4 weeks from date of decision
b) 4 weeks following review decision
c) 4 weeks following decision not to review
Alterations made when
a) dwelling comes into existence
b) dwelling ceases to exist or
c) dwelling becomes/ceases to be in BA's area
have effect from the day the circumstances took place.
Alterations reflecting a material increase have effect from day of sale of dwelling (or transfer of a lease for more than 7 years, or sale of such lease) was completed.. Amended by CT (Alterations of Lists & Appeals) (Amd) Regs 1994 to allow only for alterations from the date the list is altered
Alterations reflecting a material reduction in value - the day the circumstances arose (also composite properties).
If it is not clear, either;
a) an alteration following a proposal - date of service on the listing officer
b) an alteration correcting an inaccuracy in the list following a previous alteration etc. the original date of alteration
c) in any other case the day the alteration is entered in the list
Inaccuracies in the list on the day it was compiled - date the list was compiled
If VT decides to increase value higher than in list & in proposal - the date of the decision or in the case of a new dwelling as shown in 1 above.
