Appealing your liability, discount, exemption or disputing your banding

Liability, discount or exemption

If you disagree that you have been made liable for council tax, or have not received the exemption or discount you feel you are entitled to, please email or write to our council tax section appealing the decision, providing any new evidence or information that will support your request.

If we feel our original decision was correct and your appeal is turned down we will contact you to advice. You can then appeal to the Valuation Tribunal, an independent body. The appeal must be made within two months of the day we notified you of the result of your original appeal.

You can only appeal to the Valuation Tribunal after you have appealed to the council. Contact details for the Valuation Tribunal are as follows:

Website: http://www.valuationtribunal.gov.uk/Home.aspx
Address: Whitechapel office (Wh) 
                2nd Floor Black Lion House, 
                45 Whitechapel Road, 
                London,E1 1DU
Telephone: 0300 123 2035
Facsimile: 020 7247 6598
Email: VTWhitechapel@vts.gsi.gov.uk

It is very important that you continue to pay your council tax while any appeal is being considered. If you do not, the council can take recovery action against you such as issuing a summons or sending your debt to a bailiff.

If you have asked for a reduction in your bill and your appeal is successful we will send you a new council tax bill. The instalments on the new bill will take into account the payments you have already made.

Changes from April 2013

Due to the lack of housing the government has introduced changes to council tax legislation to bring empty properties into use from 1 April 2013. The new regulations will affect the following exemptions and discounts:

  • Class A (uninhabitable) and Class C (empty and unfurnished) exemptions will no longer be available from 1 April 2013 and full council tax will be payable from this date.
  • Second home discounts and 10% discounts for properties that are furnished and empty will no longer be available from 1 April 2013. Full council tax will be payable from this date.

Appeals relating to the above can be heard by the Valuation Tribunal. However, the Valuation Tribunal has no power to overturn a decision that has been made by the council which is in line with the law as set by parliament.

More information on the law about exempt dwellings

What to do if you think your band is wrong

Valuation bands are based on property values on 1 April 1991, not what a property is worth today.

You can challenge a council tax band by:

  • asking the Valuation Office Agency (VOA) to check it - e.g. if you think your home was valued incorrectly
  • making a formal challenge to the VOA - you can only do this in certain circumstances (e.g. if your property has changed significantly since it was valued)

If you live in a Band A property your band cannot be reduced any further. More information on council tax band appeals is available to download at the bottom of this page.

Ask the VOA to check your council tax band

They will tell you how your council tax band has been worked out. They can review your band if you provide information that suggests its wrong (e.g. evidence that similar properties in your street are in a different band).

If they agree your band is wrong, they'll put it right. This service is free. If you are successful we will be informed by the Valuation Office and your council tax account will then be updated and a revised bill issued. Please note it is important that you continue to make payments in line with your most recent bill until your account has been amended.

Contact details for the VOA

Email: ctsouth@voa.gsi.gov.uk
Tel: 03000 501501
Fax: 03000 506631
In writing: Unicorn House, 28 Elmfield Road, Bromley, Kent, BR1 1LR

Removing your property from banding

From 1 April 2013 the government is amending the council tax regulations in an attempt to bring empty properties into use.

This may affect you if you have a property that is empty or if you were receiving a Class A (uninhabitable exemption), Class C (empty and unfurnished exemption), or second home discount for an empty but furnished property.

The Valuation Office Agency (VOA) could remove the council tax band altogether if your property is derelict and unfit for occupation, or it is being reconstructed into a different type of property. This means that no council tax would be paid until your property is made habitable. You will need to contact the VOA directly to make a claim.

If you are successful we will be informed by the Valuation Office and your council account will then be updated and a revised bill issued. Please note it is important that you continue to make payments in line with your most recent bill until your account has been amended.

Please note the VOA cannot remove the property from banding just because it is in poor repair, it is being repaired, or it is empty and awaiting repair.

You can find out more on guidance on properties in disrepair.

Useful websites for further information:

https://www.gov.uk/council-tax-appeals
https://www.gov.uk/council-tax-appeals/challenge-your-band

Contact Details

The Council Tax Section
Telephone 020 8726 7000
Fax 020 8667 8440
Out of hours 08459 400 160
Email croyctax@croydon.gov.uk
Address Council Tax Section
London Borough of Croydon
Bernard Weatherill House
8 Mint Walk
Croydon
CR0 1EA

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