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.
It is the
Valuation Office Agency and not
Richmondshire District Council that deal with these types of
appeal.
Should you have any questions about
your Council Tax band, or you feel it may be wrong, you should
contact your local VOA in Harrogate. 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. You can complete a proposal form online
at
Can I
Appeal? , or in writing - the appropriate form is available
from your local Valuation Office.
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. A leaflet detailing the whole appeal process 'What to
do if you disagree with your Council Tax band' is also available
from your local Valuation Office.
The address for your local Listing
Officer is
2nd Floor
2 Victoria Avenue
Harrogate,
North Yorkshire,
HG1 1TN.
Tel: 01423
830800
Fax: 01423 830899
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.
Appeals against the way your Council Tax bill has been
calculated.
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:-
Hepworth House
2 Trafford Court
Doncaster
DN1 1PN
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.
Appeals against the issue of a completion
notice.
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.
Please note:
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.
Appeals against the issue of a penalty.
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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