Falkirk Council

This section explains

• How to make an enquiry about any aspect of your Council Tax.
• How to advise the Council that you are dissatisfied with a decision.
• The grounds upon which you may make an appeal.
• How to appeal to an independent body (The Valuation Appeal Committee).
• What happens at a Valuation Appeal Committee hearing?

Enquiries

• Your first point of contact for any query you may have regarding your Council Tax should be made to your local office.
• You can contact the Council by letter, fax or e-mail but it is often more productive to visit or telephone your local Council office so that your query can be fully discussed.
• This contact may not satisfy your concerns but will give you a fuller explanation of the reasons behind the Council’s decision.

Lodging an appeal against the band my property is placed in

• You may appeal but there is a time limit during which you may appeal.
• Falkirk Council does not ‘band’ properties. An independent body called The Assessor for Central Scotland does this and then passes the information to the Councils in its area.
• This means that any enquiries about, and appeals regarding the banding of your property should be addressed to:

The Assessor for Central Scotland
Hillside House, Laurelhill, Stirling, FK8 2NA
Telephone 01786 892200

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The formal appeal process

• You must write to your local office.
• You must state the reasons that you do not agree with the Demand Notice you have received.
• You may be asked for further information before you receive a full reply from the Council.

The grounds upon which you can appeal

• If you disagree with the Council’s decision that the dwelling is chargeable (i.e. you believe it should be exempt from charges).
• If you disagree with the decision that you are the person who should be liable to pay the Council Tax.
• If you disagree with the calculation of your bill (e.g. if you think you should receive a discount or disabled reduction).
• There is a separate appeals process for Council Tax Benefit. Please contact your local office if you require details of this.

How to appeal to an independent body
(The Valuation Appeal Committee)

• You must have already written to the Council advising that you were dissatisfied.
• You must have received a reply and be dissatisfied with that reply, or two months has passed since you wrote to the Council and you have not received a reply.
• Your must again write to the Council, (within four month of your original letter) advising that you wish to appeal to the Valuation Appeal Committee.
• Your letter must state the date you first wrote to the Council and the full reasons for appealing.

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What happens next?

• The Council will contact the Secretary of the Committee to arrange a hearing.
• You will be cited to appear at a hearing 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. A form will be enclosed which must be returned to the Council to advise if you intend to attend the hearing and if someone will be representing you.
• If you fail to return the form and appear at the hearing the Council will seek to postpone your hearing to a later date. If you do not appear at the hearing the Council will ask that your appeal be dismissed.
• You must continue to make payments, as requested on your bill, while your appeal is outstanding.

What is the Valuation Appeal Committee?

• It 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.
• Each member of the Committee lives, works, or is engaged in business in the area covered by the Valuation Appeal Panel.
• The Secretary of the Committee, a local solicitor, advises on points of law but is not involved in the decision of the Committee.

What happens at the hearing?

• At the hearing there may be more than one case to be heard.
• Each case is dealt with in turn.
• The Committee will hear, in turn, the case presented by you or your representative, then by the Council’s representative.
• Both you and the Council’s representative may present evidence, e.g. copies of letters, extracts from relevant council tax legislation and case law. 
• After each case is presented to the Committee they may address questions to both you and the Council’s representative.
• Both you and the Council’s representative can also address questions to each other after each case has been presented.
• Each party then, in turn, has the opportunity to sum up their case.
• Once all the cases have been heard the Committee are left to deliberate.

How will I be advised of the decision?

• The Secretary of the Committee will write to you with their decision.

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What happens if your appeal is upheld?

• Your Council Tax account will be adjusted in accordance with the decision of the Committee.
• An adjusted Council Tax Demand Notice will be issued 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.
• The Council may appeal the decision to the Court of Session on a point of law.

If your appeal is rejected can you appeal further?

You can appeal to the Court of Session against a decision of the Committee but only on a point of law.