Council Tax Proposals

If you are the owner of the property or the person liable to pay Council Tax for it, you can lodge an appeal (known as a “proposal”) to alter the Council Tax band:

• within six months of first becoming the taxpayer
• within six months of the Assessor altering the band
• within six months of an appeal decision, which is a relevant decision, in respect of a dwelling comparable to yours which gives you reasonable grounds to contend that the band applicable to your dwelling should be changed
  at any time if there has been a “material reduction” in the value of the dwelling

A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of its locality or any adaptation of the dwelling to suit a person who is physically disabled. A reduction in value caused, for example, by a downturn in the housing market, does not count for this purpose.

• at any time if there has been a “material increase” in the value of the dwelling and it, or any part of it, has subsequently been sold

A material increase in value may result from building, engineering or other works carried out on the dwelling. Any change in the Council Tax band following on a material increase in value will only take effect after the property is next sold.

• at any time if the balance between domestic and business use changes (for example, in hotels or boarding houses).
• at any time to add from a particular date a dwelling not shown on the list
• at any time to delete from a particular date a dwelling shown on the list.