Council Tax Appeals

If you think your Council Tax bill is wrong, tell us immediately. Make sure you keep paying the bill unless you have made other arrangements with us.

You can also appeal against your bill if you think:

You are not the liable person to pay council tax because you are not the resident or owner or because your property is exempt.
The calculation made by the council for the amount of council tax payable is wrong
Your property has been given the wrong council tax valuation band

How to appeal against your bill

As a first step you should write to Cheshire East Council giving reasons why you think your bill is wrong. When you write, include your name and address and say which decisions you don't agree with. We will contact you with our decision.

Appealing to a Valuation Tribunal

If you think the council's decision is wrong , you can appeal to the 'Valuation Tribunal'. This is an independent appeals tribunal, funded by Parliament to handle council tax and rating appeals in England.

There are time limits for appealing to the tribunal. These are:

two months after the council told you its decision
four months from when you first wrote, if you hear nothing from the council

Visit the Valuation Tribunal website for futher information on appealing.

You can also get free independent advice about appealing against your Council Tax bill from your local Citizens Advice Bureau.

Appealing against your council tax valuation band

One of the main responsibilities of the Valuation Office Agency (VOA) is allocating the correct council tax band to all homes in England and Wales. If you want to appeal about the council tax band visit the Valuation Office website.

You can also write to the local listings officer at:
2nd Floor, Wellington House
Delamere Street
Crewe
CW1 2LQ
Tel: 01270 452100
Fax: 01270 452199

The listings officer is part of HM Revenue and Customs (HMRC).

Grounds for appeal about Banding are restricted to the following:

Where you start or stop using part of your dwelling to carry out a business
The balance between business and domestic use changes
Where you move into a new dwelling and become the taxpayer for that dwelling. Your appeal must be withing six months, but if the same appeal has already been considered and determing by a Valuation Tribunal, it cannot be made again)
Where the Listing Officer has altered a list without a proposal having been made by a taxpayer
Where there has been a material increase or material reduction in the value of the dwelling.

A material increase in value may, for example, result from building improvements to the dwelling. In these cases revaluation does not take place until after a sale - so the person appealing would usually be the new owner or resident.

A material reduction may, for example, be demolotion of part of the dwelling or adaptations for physical disability. In these cases revaluation should take place as soon as possible.