Appeals to us
You may appeal if you think that you are not liable to pay Council Tax. For example, you are not the resident or owner, or because your property is exempt, or you feel that we have made a mistake in calculating your bill. If you wish to appeal on these grounds you must first write to us via post or email.
Write to us at: Council Tax, Woking Borough Council, Civic Offices, Gloucester Square, Woking, Surrey GU21 6YL
Making an appeal does not allow you to withhold payment of tax owing in the meantime. If your appeal is successful you will be entitled to a refund of any overpaid tax.
Appeals to the Valuation Tribunal
In certain circumstances, you may appeal direct to the Valuation Tribunal. Appeals can be made direct where:
- A Completion Notice has been issued by us, but you believe the property is not yet finished, and will not be finished by the date on the notice.
- The Valuation Office Agency has issued an Invalidity Notice in response to your appeal. This means that it does not believe your proposal to alter the Valuation List meets the regulation’s requirements of the regulations in some way.
- A Penalty Notice has been issued by us, which you believe should not have been issued.
Appeals regarding liability and entitlement to Council Tax reduction must be made to us in the first instance; as outline in the ‘Appeal to us’ section above.
Find out more about how to appeal direct to the Valuation Tribunal
Appeals to the Valuation Office
Details on the current band for your property can be checked on the Valuation Office Agency (VOA) website.
How to challenge your Council Tax band
If you wish to appeal against your band, you should write to the VOA’s Listing Officer.
Write to: The Listing Officer, Valuation Office Agency, 1 Ruskin Square, Dingwall Road, Croydon CR0 2WF
Phone: 03000 501 501
Email: ctsouth@voa.gsi.gov.uk
You can only appeal against your property's banding on the following grounds:
- You believe that the banding should be changed because there has been a material increase or material reduction (see below) in the dwelling's value.
- You start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes.
- The Listing Officer has altered a list without a proposal having been made by a taxpayer.
- You become the taxpayer in respect of a dwelling for the first time. In this case 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 a 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. Making an appeal does not allow you to withhold payment of tax owing in the meantime. If your appeal is successful you will be entitled to a refund of any overpaid tax.