Appeals & Reviews
Formal Appeals
Before a formal appeal against a Council Tax band can be submitted to an independent valuation tribunal a proposal to alter the Council Tax list has to be submitted to a Listing Officer.
(A Listing Officer is a statutory officer employed by the Valuation Office Agency, an executive agency of HMRC).
A proposal to alter a valuation list can only be submitted in limited circumstances which are detailed in The Council Tax (Alteration of Lists and Appeals) 2009. The most commonly used ground for a valid proposal is where a taxpayer makes a proposal within the first 6 months of becoming an occupier.
On receipt of a proposal a Listing Officer must issue a decision notice advising whether he or she intends to alter the Council Tax list. On receipt of a negative decision a formal appeal can be submitted to an independent Tribunal. If the appeal cannot be agreed and is not withdrawn the appeal proceeds to a hearing, prior to which a formal set of rules for the exchange of evidence must be followed.
Informal Representations
(Reviews carried out by the Valuation Office Agency)
In many instances where a taxpayer believes a banding is incorrect the right to submit a proposal to alter the Council Tax list does not exist. In such circumstances the Valuation Office Agency is prepared to consider informal representation.
However the Agency is very specific about what evidence it is prepared to consider – for instance comparables must be of the same age style and design and in the same street or village if you live in the country. Importantly in respect of primary sales evidence close to the valuation date of 1 April 1991 the Agency will only consider sales evidence between 1 April 1989 and 31 March 1993 which are generally unavailable. It never considers any values derived from house price indices.
Following an informal representation if the Listing Officer determines that a band should remain unchanged there is no right of appeal.
Using CT Band Appeals UK
Council Tax Band Appeals UK is fully conversant with The Council Tax (Alteration of Lists and Appeals) Regulations 2009 and upon instruction will establish whether a valid proposal can be made. Where possible it will submit a formal proposal to alter the Council Tax list and if appropriate appeal any decision notice and represent you at any valuation tribunal hearing.
In those circumstances where it is only permissible to make an informal representation CT Band Appeals UK will prepare a case for the Valuation Office Agency to consider using both its knowledge of The Council Tax (Situation and Valuation of Dwellings) Regulations 1992 and all appropriate sales evidence between 1989 and 1993 which it has available.
When representing you by way of making a formal proposal or through informal representation if your band remains unchanged there will be no charge of any kind.
Quintin Dale