If you disagree with the band your property has been put into, please contact:
If you would like more information, or an explanation of how your bill is calculated,
please contact us. If you are still not happy with our decision you can appeal,
but you must continue to make payments as detailed on your bill while your query/appeal is outstanding.
You can appeal for the following reasons:
- You disagree with our decision that council tax should be charged on your property
- You disagree with the amount because we have not given a discount or an exemption
- You disagree with our decision that you are responsible for paying Council Tax
- You disagree with the amount of Council Tax Reduction you have been given
If you would like to appeal, please write to the Revenues & Benefits Area Office
Manager at your local One Stop Shop.
For more information, please download the following leaflet:
- All you want to know about council tax appeals
Frequently asked questions
- What if I am still not happy and want to appeal to an independent body (The Valuation Appeal Committee)?
- What will happen at the hearing?
- What will happen after the hearing?
What if I am still not happy and want to appeal to an independent body (The Valuation Appeal Committee)?
To appeal to an independent body you must have already written to us telling us that you were dissatisfied. You must have received a reply and be dissatisfied with that reply, or two months have passed since you wrote to us and you have not received a reply. You must write to us again (within four month of your original letter) telling us you wish to appeal to the Valuation Appeal Committee. Your letter must state the date you first wrote to us and the full reasons for appealing.
We will contact the Secretary of the Committee to arrange a hearing and you will be cited to appear where you or your representative will be given the opportunity to present your case. You will be given at least 35 days notice of the hearing and a form will be enclosed which you must return to us to let us know if you are attending the hearing and if someone will be representing you. If you don’t return the form and appear at the hearing we will seek to postpone your hearing to a later date. If you don’t appear at the hearing we will ask that your appeal is dismissed.
The Valuation Committee is made up of independent people who are selected from a pool known as the Valuation Appeal Panel. The Sheriff Principal appoints each member of the Committee and each member lives, works, or is engaged in business in the area covered by the Valuation Appeal Panel. The Secretary of the Committee, is a local solicitor and advises on points of law but is not involved in the decision of the Committee.
What will happen at the hearing?
At the hearing there may be more than one case to be heard and each case is dealt with in turn. The Committee will hear the case presented by you or your representative, then by the Council’s representative. Both you and the Council’s representative may present evidence, eg copies of letters, extracts from relevant council tax legislation and case law. After each case is presented the Committee may address questions to both you and the Council’s representative and you and the Council’s representative can also address questions to each other. Each party in turn has the opportunity to sum up their case and once all the cases have been heard the Committee are left to deliberate.
What will happen after the hearing?
The Secretary of the Committee will write to you with their decision.
If your appeal is upheld your council tax account will be adjusted in accordance with the decision of the Committee and a new bill will be sent to you. Any credit balance on your council tax account resulting from this change will be transferred to any other outstanding council tax account you may have or it will be refunded
You and or the Council can appeal the decision to the Court of Session but only on a point of law.