How to challenge and appeal your Council Tax bill

When you can appeal

You have the right to challenge and appeal your Council Tax bill if you feel that:

• you should not be liable for Council Tax
• you believe your property should be exempt
• the amount charged is incorrect
• your Council Tax Support is calculated incorrectly
• you consider a penalty has been applied incorrectly

How to appeal

Any appeal should initially be made in to writing us.

You must explain what you are appealing against and give the reasons why.

Allerdale area
Email: counciltax1@cumberland.gov.uk

Carlisle area
Email: customerservices@cumberland.gov.uk

Copeland area
Email: Benefits.CTAXAppeals@cumberland.gov.uk

After you've appealed

We will consider the reasons for your appeal and respond in writing. We have a duty to respond to you within two months.

If you remain dissatisfied

You have a further right of appeal to an independent tribunal:

• within 2 months of being notified of the council’s decision
• or 2 months from your initial appeal, if no decision is made within that time

Making an appeal does not allow you to withhold payment or part payment of Council Tax; however, if your appeal is successful, any overpayment will be credited to your Council Tax account or refunded.

Appeals regarding your Council Tax band

If you believe your Council Tax band is incorrect, you must first appeal to the Listing Officer of the Valuation Office Agency Challenge your Council Tax band. The Listing Officer of the Valuation Office Agency will look at your case and respond within four months.

If you disagree with the Listing Officer's decision you can, within three months of the Listing Officer's decision, make an appeal directly to the Council tax - Valuation Tribunal Service.

If the Listing Officer believes a proposal is invalid because it does not meet the statutory requirements, they may serve an ‘invalidity notice’. You may, within four weeks of receiving the notice, appeal directly to the Council Tax - Valuation Tribunal Service stating the reasons for disputing the notice.

 Challenge your Council Tax band on the GOV.UK website

Watch 'How Council Tax works' from the Valuation Office Agency (YouTube)

Completion notice appeals

A completion notice provides you with the date we think any work on your property is finished or will be substantially finished. From that date, your property will be liable for Council Tax. If you disagree with the date, you can appeal to the Council tax - Valuation Tribunal Service.

The Valuation Tribunal

The Council tax Valuation Tribunal Service is completely independent of the Council and the Valuation Office Agency and your appeal will be decided by the Tribunal at a hearing.

For information on Council Tax appeals visit the Valuation Tribunal website

Contact details for the Valuation Tribunal
Email:  Appeals@valuationtribunal.gov.uk
Website: www.valuationtribunal.gov.uk
Telephone: 0303 445 8100