This section contains information on how to make appeals against a property’s valuation assessment, the calculation of your bill and the issue of a completion notice or civil penalty.
For more information please click on the appropriate bookmark below.
- Appeals against your property's Council Tax valuation assessment
- Appeals against the way your Council Tax bill has been calculated
- Appeals against the issue of a completion notice
- Appeals against the issue of a penalty
It is the Valuation Office Agency (VOA) and not Richmondshire District Council that deal with these types of appeal.
Click here to challenge your band on-line with the VOA.
Should you have any questions about your Council Tax band, or you feel it may be wrong, please contact the
Valuation Office Agency whose contact details can be found at: www.gov.uk/voa/contact.
You can speak to a dedicated member of staff who will answer your questions and explain how the Council Tax band has been allocated to your property.
If, having raised your query with the VOA, you are not satisfied with the outcome and feel that your band is incorrect, you can appeal. An appeal firstly takes the form of a 'proposal' to have your property placed in a different valuation band.
The original deadline for appealing against a property’s valuation band was 30th November 1993, 8 months after the inception of Council Tax. There are now only limited occasions when taxpayers can challenge their banding and these include:
- Where you believe that the banding should be changed because there has been a material increase or material reduction (explained below) in the dwelling's value
- Where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes
- Where the Listing Officer has altered a list without a proposal having been made by a taxpayer (your appeal must be made within six months of the change being made by the Listing Officer)
- Where you become a taxpayer in regard of a dwelling for the first time (your appeal must be made within six months, but if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again.)
A material increase in value may result from building, engineering or other work carried out on the dwelling. In these cases revaluation does not take place until after the sale - so the person appealing would usually be the new owner or resident.
A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of the local area or an adaptation to make the dwelling suitable for use by someone with a physical disability. In these cases revaluation should take place as soon as possible.
If your proposal to alter your band is unsuccessful and you are still not satisfied that your band is correct, it will be heard as a formal appeal, if you wish to proceed, by the Valuation Tribunal.
Please note that Council Tax bands are based on property values at 1st April 1991 and, therefore, recent purchase prices are not necessarily the best evidence in an appeal.
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If you have questions about your Council Tax bill, or you feel that the calculation may be wrong, you should contact a member of the Local Taxation Team as soon as possible. We will then try to explain how your Council Tax charge has been assessed.
However, should you be dissatisfied with a decision made by the Council in relation to your Council Tax liability or the award of an exemption, discount or disabled relief, you may wish to make an appeal, initially in writing to the Council, outlining the basis of your appeal.
If your appeal is unsuccessful and you are still not satisfied that the calculation is correct, you may wish to appeal further to the Valuation Tribunal, the address for which is:-
2 Trafford Court
There is no charge for the valuation tribunal and the procedures are relatively simple and straightforward. The matter can be dealt with either by means of a personal hearing or written representation; the latter being with the agreement of all parties concerned. If you would like any further details relating to the nature of the proceedings I am sure that the Clerk to the Tribunal would be happy to assist you.
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A completion notice can be issued by the Council if it is believes that a new property (whether newly constructed or created by conversion from existing buildings) is either complete or could be completed within a period of no more than three months.
If a person disagrees with the completion day stated in a notice he/she may seek to agree a different completion day with the Council, and/or may appeal direct to the Valuation Tribunal.
Making any of the above appeals does not allow you to withhold the payment of your Council Tax, you must still pay your bill while you are waiting for the appeal to be dealt with. If your appeal is successful you will be issued with the appropriate refund.
Councils have powers to impose penalties where a person is required by law to provide information (for example, to enable councils to work out who should pay the Council Tax) and either fails to do so, or supplies information that is knowingly false.
If a penalty has been imposed and you disagree with its issue, you may wish to discuss the matter with us. Alternatively, you may appeal directly to the Valuation Tribunal. You will ordinarily have two months in which to appeal after a penalty is imposed.
We will provide you with information about how to appeal and the date by which any appeal should be made. If you do appeal, in this particular circumstance, you do not have to pay your penalty until your appeal is decided.
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