Council Tax Appeals
If you think your Council Tax bill is wrong,
contact the Council Tax Team immediately. Make sure you keep
paying the bill unless you have made other arrangements with
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
- 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
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. Whilst awaiting the outcome
of an appeal payments must continue to be made in accordance with
your Council Tax bill.
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
There are time limits for appealing to the tribunal. These
- Two months after the Council told you its decision
- Four months from when you first wrote, if you hear nothing from
Visit the Valuation
Tribunal website for further information on appealing.
You can also get free independent advice about appealing against
your Council Tax bill from your local Citizens Advice
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
You can also write to the local listings officer at:
King William House
Tel: 03000 501501
The listings officer is part of HM Revenue and Customs (HMRC).
Grounds for appeal about banding are restricted to the
- 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 within six months (but if
the same appeal has already been considered and determined 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 demolition of part of
the dwelling or adaptations for physical disability. In these
cases revaluation should take place as soon as possible.
External companies may provide a service to appeal against
the banding on your behalf for which they charge approximately
35% of any monies refunded by Cheshire East Council. Please note
that anyone wishing to appeal against their band can do so
themselves by contacting the Valuation Office for which there will
be no charge.
Whilst awaiting the outcome of an appeal against the banding of
your property, payments must continue to be made in accordance with
your Council Tax bill.
Frequently Asked Questions
Q. I believe my Band is wrong. Can I do anything about
A. Yes, you can appeal to the Valuation Office. This
procedure is relatively simple and free. Whilst they are resolving
your appeal, you will need to pay the Council Tax based on your
most recent bill. If the appeal is successful, those payments will
be taken into account when your new bill is issued and a refund
given if necessary. Further details on banding and appeals can be
obtained at Valuation Office Agency or by
calling the Valuation Office on 03000 501501.