General appeal rights
Basic Details Of Your Rights Of Appeal
Appeals to the Valuation Office
You may appeal to the Listing Officer if you consider that your dwelling is in the wrong valuation band. However you should bear in mind the following:
- bandings are based upon values as at 1 April 1991 - recent purchase prices are not necessarily the best evidence;
- the tax was introduced on 1 April 1993, and everyone could challenge their banding until 30 November 1993.
Since 1 December 1993, there are only limited circumstances when taxpayers can challenge their banding. These include:
- after demolition;
- conversion of houses to flats;
- physical changes in the locality affecting value;
and within 6 months of:
- a band change to your property made by the Listing Officer;
- a band change to a similar property made by the Valuation Tribunal;
- becoming a new Council Tax payer.
More detailed information is available from The Listing Officer at Tunbridge
Wells Valuation Office
Forest Court
Forest Road
Tunbridge Wells
Kent
TN2 5FE
Tel (01892) 796700
Website: www.voa.gov.uk
Appeals to the Council
You may appeal to the Council if you consider that:
- you are not liable to pay Council Tax;
- your dwelling is exempt from Council Tax;
- the Council has made a mistake in calculating your bill.
- For further details or information on the above, please contact the Council Tax Section.
Making an appeal does not allow you to withhold payment of tax owing in the meantime. You must continue to pay the current bill until any appeal is settled. If your appeal is successful you will be entitled to a refund.
