Although day-to-day administration and decisions on Council Tax are made by your Local Authority their decisions are not always final. Many of the Local Authority’s decisions are able to be challenged. You do not always have to accept their decision and the Valuation Tribunal Service provide a route by which a formal Council Tax appeal can be made.
Who are the Valuation Tribunal Service ?
The Valuation Tribunal Service are a statutory body who are authorised under the Local Government Finance Act 1992 (LGFA92) to handle appeals which have been made on a Council Tax related issue. They should not be confused with the Valuation Office Agency who instead deal with Council Tax banding. Valuation Tribunal Appeals are heard under the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 and use the 2018 Valuation Tribunal Practice Statements on how the applications are handled.
Should I try and resolve it before it gets to a Valuation Tribunal ?
There is a presumption that you should have tried to resolve the dispute before it gets to a Valuation Tribunal. LGFA92 are often able to resolve the issues by contacting the Local Authority for you and challenging them on the correct legal points.
What can be appealed at a Valuation Tribunal ?
Most Council Tax decisions can be appealed to a Valuation Tribunal providing they are regarding ;
- Council Tax discounts and exemptions
- Council Tax liability
- Council Tax banding
- Council Tax Section 13A discretionary relief
- Council Tax Reduction / Support
What can’t be appealed at a Valuation Tribunal ?
The Valuation Tribunal Service are unable to hear any appeals which are made in respect of the procedural matters of Council Tax billing and recovery – for example a dispute over whether a Demand Notice was issued correctly or whether a Court Summons is correct. The Valuation Tribunal may also fail to hear cases which are outside of the statutory time limits.
Can I get help with my Valuation Tribunal appeal ?
LGFA92 may be able to help you with an appeal to the Valuation Tribunal Service. Contact us today for more information as we have a proven track record dealing with cases both before and at the Valuation Tribunal stage.
Does the Valuation Tribunal cost ?
There is no fee for using the Valuation Tribunal. It should be noted that the Valuation Tribunal appeals often involve large sums of money and specific legislative arguments so the use of a representative to advise on and prepare your case maximises your chances of getting a decision in your favour.
Get Expert Advice & Assistance from LGFA92
Good quality help with your Council Tax dispute can be hard to come across – there’s a lack of independent, expert, places where you can get the help you need however LGFA92’s specialist Council Tax paralegal advisor is here to change that.
This website is solely the view of LGFA92, the Council Tax specialists , based on our interpretation of legislation. Your local authority is free to dispute this view. A binding decision may require the intervention of a valuation tribunal.