You have to pay Council Tax for most homes. We send one bill to each home, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether you own it or are renting it.

The Valuation Office has put each home into one of eight ‘bands’ depending on its value on 1 April 1991.

New Properties - all new properties are banded as if they had existed on 1 April 1991, not what they are actually sold for.

Council Tax bill appeals

You can appeal your Council Tax bill if:

• you think you should receive a discount;
• you think the property in question should be exempt from Council Tax;
• you have received a bill, but do not believe you are the person responsible for payment; or
• you believe a penalty has been imposed incorrectly.

There are two stages to the appeal process.

Stage 1: Representations

You must first write to the council to make your representations known. You should state who you are and where you live. You should say which decision you are unhappy with and why you are unhappy with it. The council may ask for further information.

The council has two months to consider your representations. You will not have to attend a hearing at this stage. If the council rejects your arguments, or it acts on your complaint but you are still not satisfied, or at the end of two months you have not heard from your council, you will be able to appeal to the Valuation Tribunal.

Stage 2: Appeal to a Valuation Tribunal Service

To appeal a council or District Valuer decision you will need to contact the Valuation Tribunal Service:

• Telephone: 0303 445 8100; or
• Email: Appeals@valuationtribunal.gov.uk

Further information can be found on Valuation Tribunal Service website.

Contact details

Banding enquiries
Listing Officer
Council Tax East
Valuation Office Agency
Ground Floor
Ferrers House
Castle Meadow Road
Nottingham
NG2 1AB

03000 501501
cteast@voa.gsi.gov.uk