Council Tax Valuation Bands
Council Tax Valuation Bands are based on the price a property would have sold on the open market on 1 April 1991. Any increase or fall in a dwelling's value which results from general changes in the housing market will not affect its valuation. Movement in house prices is not a reason for having your Council Tax band changed.
Grounds for Appeal
The grounds for appeal are restricted to:
- Where you believe that the banding should be changed because there has been a material increase or material decrease in the dwelling's value (these terms are explained below)
- 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 Council Tax Valuation List without a proposal having been made by a taxpayer
An appeal may be made when you become the taxpayer in respect of a dwelling for the first time (Your appeal must be made within six months, but if an appeal on the same grounds has already been considered and determined by a Valuation Tribunal, it cannot be made again).
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 of the property - so the person appealing would normally 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 adaptation to make the dwelling suitable for use by someone with a physical disability. In these cases, revaluation should take place as soon as possible.
Who can Appeal
An 'interested person' has the right to challenge the band into which a dwelling has been placed by the Listing Officer. An interested person may be:
- The person liable to pay the Council Tax
- The owner (or person entitled to possession) of the dwelling
- The person who would be liable if the dwelling were not exempt
The billing authority (or Council) also has the right to appeal.
Where and how to Appeal
Appeals about Valuation Bands should be made to:
The Listing Officer / Valuation Officer
Eastgate House
42 Eastgate
Leeds
West Yorkshire
LS2 7JL
Tel: (0113) 3884500
Fax: (0113) 2284501
The Listing Officer will explain what you need to do to make an appeal. Your appeal should not be made to the Council.
If the Listing Officer does not agree with your proposal, if you cannot agree an alternative alteration, or if no decision has been made at the end of six months, the Listing Officer must refer your proposal to a Valuation Tribunal as a formal appeal.
Making an appeal does not allow you to withhold payment of Council Tax in the meantime. If your appeal is successful, you will be entitled to a refund of any overpaid tax.
Council Tax liability
There are a number of decisions the Council may have to make in determining whether you are liable and how much Council Tax you are liable to pay. You are entitled to formally appeal against any of these decisions.
Grounds for Appeal
You can appeal if:
- You disagree with our decision that a dwelling is chargeable (i.e. you believe it should be exempt)
- You disagree with our decision that you are liable to pay Council Tax on a particular dwelling (e.g. you are not the resident or owner)
- You disagree with certain aspects of the calculation of your bill (e.g. a discount has not been applied or no reduction for disabilities has been given)
The procedures are different if you disagree about the amount of Council Tax Benefit allowed.
Where and How to Appeal
Firstly, you must write to the Council Tax Section in the Council's Main Office at Britannia House. You should state your name and address, the reference number on your bill (if known) and explain what you object to and why. When we receive your letter, we may need to ask you for further information.
If we reject your arguments, or if we act on your complaint but you are still not satisfied, or at the end of two months you have not heard from us, you will be able to appeal to the Valuation Tribunal.
If the situation arises, we can give you the address of your local Tribunal who will explain what you need to do to continue your appeal.
Making an appeal does not allow you to withhold payment of Council Tax in the meantime. If your appeal is successful, you will be entitled to a refund of any overpaid tax.
For further information about Council Tax liability see the section on Who is liable for Council Tax.
For further information about Council Tax discounts, reliefs and exemptions see the section on Discounts, Reliefs and Exemptions.
Completion Notices
Completion Notices apply to both Council Tax and Business Rates. They are served by the Council on owners (or persons entitled to possession) of newly constructed buildings or new buildings created by the alteration of existing buildings (e.g. barn conversions) in order to determine a completion day:
(a) Where a building is considered to have been completed; or
(b) Where the work remaining to be done on a building is such that it can reasonably be expected to be completed within three months.
The significance of the date determined to be the completion day is that the initial six months (3 months in the case of Business Rates) exemption period will start to run on the following day. After the exemption period has ceased, 50% liability for either Council Tax or Business Rates will commence unless the property has become occupied or one of the other exemptions applies.
Where and How to Appeal
If you are sent a completion notice and disagree with the completion day stated, you can appeal direct to the Valuation Tribunal within four weeks of the notice being served on you.
We will explain what you need to do to make an appeal when we send the completion notice.
