If you think your property has been put in the wrong
property band you can appeal.
Who can appeal to have my property
band reviewed?
- the person liable to pay council tax
- the owner or person entitled to possession of the dwelling
- the person who would be liable if the property was not exempt
from council tax
- the billing authority (North Somerset Council)
When can I start the appeal
process?
You must start this process within six months of becoming a
North Somerset council tax payer.
If you do not appeal within six months, one of these conditions
must apply for an appeal to be made:
- the physical state of the local area has changed affecting the
value of your property
- part of your property has been demolished
- alterations have been made to make your property suitable for
use by a disabled person and its value has decreased
- your property has been converted into flats or into a
single dwelling from flats
- there is an increase or decrease in the part of your property
used for business purposes
Can I appeal based on general market
value of my property?
No. If the value of your property has increased or decreased due
to general changes in the housing market this will not be a reason
for changing your band.
Do home improvements affect the
property band?
If you make improvements to your property, such as adding an
extension, your band will not change untill you sell the property
when the new owner will be liable for the increased charge.
Who do I appeal to?
You will need to make your appeal in writing to the Government’s
Valuation Office Agency (VOA) which is responsible for setting
the property bands.
You should contact the VOA’s local Listing Officer stating your
name and address, interest in the property, why you think the band
is wrong and what it should be.
What happens if my property is
re-banded?
If the VOA decides to re-band your property we will
amend your account and refund any overpayments where necessary.
However, if the VOA does not agree to re-band or if no decision
has been made within six months it will refer the matter to a
valuation tribunal.
Who decides the outcome of my
appeal?
Valuation Tribunals that are independant from the
Government Valuation Office Agency and the Council will decide
your case. Normally their decisions are final, however, an appeal
may be made to the High Court but only on a point of law.
How is the appeal
conducted?
The tribunal will contact you to arrange a date for a free
hearing, or if both parties agree your case can be dealt with in
writing.
Do I need to continue to pay during
the appeal process?
Yes, you should continue to pay your non-domestic rates during
the appeals process, as failure to do so will result in recovery
action being taken.
What happens if my appeal is
successful?
If your appeal is successful all overpaid council
tax will be refunded on request.
