Council tax - appeals

Appeals against the banding of your property

The valuation band of a property is determined by the Valuation Office (an agency of the Inland Revenue). If you wish to appeal against the banding you should contact the local Valuation Office. Additional information is also available on the Valuation Office website.

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The grounds for appeal regarding the banding of your property are restricted to the following cases:

  • where you believe that the banding should be changed because there has been a material increase or decrease in the dwellings 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 Valuation Officer has altered a 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 six months of the date you occupy your new property but, if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again);

If you cannot agree with the Listing Officer on the proposed change to the Valuation List you have a further right of appeal to the Cornwall Valuation Tribunal. The Council or the Listing Officer of the Valuation Office Agency can supply further details concerning the tribunal.

Material Increase/Decrease in value

A material increase 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 result from the demolition of any part of the dwelling, any change in the physical state of the local area or an adaptation to make the dwelling suitable for the use by someone with a physical disability. In these cases revaluation should take place as soon as possible.

You may also appeal if you consider that you are not liable to pay Council Tax, for example, because you are not the resident or owner, or because the property is exempt; or because the Council has made a mistake in calculating your bill.

If you wish to appeal on these grounds you must first appeal to the Council, in writing, so that it may have the opportunity to reconsider the case. If you remain unhappy with the decision you have a further right to appeal to the Valuation Tribunal. The Council can supply further details concerning the tribunal.

Payment Pending Appeal:

Making an appeal does not allow you to withhold any payments in respect of Council Tax. If your appeal is successful you will be entitled to a refund on any amounts that you have overpaid by.

For further details please contact the revenues section using the address shown on your bill or by using the details shown on this page.

Revenues
PO Box 676
Truro
TR1 9EQ

Telephone: 0300 1234 171
Email: revenues@cornwall.gov.uk

The Valuation Office
Council Tax West
Valuation Office Agency
Overline House
Blechynden Terrace
Southampton
SO15 1GW

Telephone: 03000 501501
Fax: 03000 502799
Email: ctwest@voa.gsi.gov.uk

The Valuation Tribunal
2nd Floor 
120 Leman Street
London
E1 8EU

Telephone: 0300 123 2035
Fax: 020 7481 4891
Email: vtwhitechapel@vts.gsi.gov.uk

Valuation Tribunal website