How long do I have to appeal a council tax discount refusal?

You must submit your appeal within two months of receiving the council's decision letter. If the local authority fails to respond within two months, or if you are unsatisfied with their response, you have a further two months to appeal to the Valuation Tribunal. This deadline is strict, and missing it may result in your appeal being rejected.

Can I use this letter to dispute my council tax band?

No. This letter is specifically for appealing a refusal of a discount, exemption, or disregard. If you wish to dispute the council tax band assigned to your property, you must use a separate procedure with the Valuation Office Agency (VOA). Similarly, disputes about the amount owed should be handled through the council's standard complaints procedure first.

Do I have to keep paying council tax while my appeal is being considered?

Yes, you must continue paying your council tax while the appeal is pending. The obligation to pay does not stop just because you have submitted an appeal. Failing to keep up payments could lead to enforcement action, even if you eventually win the appeal and receive a refund for any overpayment.

What evidence should I include with my appeal letter?

You should include evidence that supports your entitlement, such as a medical certificate for a severe mental impairment disregard or a student certificate. You should also clearly state the statutory basis for your claim and the specific grounds for why you believe the council's decision is wrong. Sending the letter to the correct council tax appeals address is also essential.

What happens if the council ignores my appeal or I disagree with their decision?

If the council does not respond within two months, or if you are unsatisfied with their reconsideration, you can appeal to the Valuation Tribunal. In England, this is the Valuation Tribunal for England, and in Wales, it is the Valuation Tribunal for Wales. You have two months from the council's decision or silence to make this further appeal.

← All Templates

Local Government

Local Government Law

Updated 2026-06-16

Council Tax Discount / Exemption Appeal Letter

Letter appealing a council's refusal of a council tax discount, exemption, or disregard (single-person, severe mental impairment, student, empty-property, etc.).

This template was not drafted by a solicitor.

It is an editorial reference based on the official sources we cite. You are responsible for any document you send. For high-stakes matters (court proceedings, large sums, deportation, criminal allegations, child welfare), have a regulated solicitor review or draft your document.

When to use this template

Use within 2 months of the council's decision letter on your discount or exemption application. The local authority must respond within 2 months; if it doesn't or the response is unsatisfactory, you have a further 2 months to appeal to the Valuation Tribunal (England) / Valuation Tribunal Wales.

When NOT to use this template

Do not use to dispute the council tax band itself — that goes to the Valuation Office Agency (VOA) under a separate procedure. Do not use if the dispute is about the amount owed (use the council's standard complaints procedure first).

Legal Basis

Local Government Finance Act 1992 s.16; Council Tax (Administration and Enforcement) Regulations 1992 reg.16; appeal to Valuation Tribunal under section 16(4) of the 1992 Act within 2 months of the council's decision (or after 2 months of silence).

Before you send

Missing the 2-month deadline — strict
Appealing the wrong issue — band disputes go to the VOA, not the council
Not providing evidence of the underlying entitlement (e.g. medical certificate for severe mental impairment disregard)

Common Mistakes to Avoid

✗Missing the 2-month deadline — strict
✗Appealing the wrong issue — band disputes go to the VOA, not the council
✗Not providing evidence of the underlying entitlement (e.g. medical certificate for severe mental impairment disregard)
✗Sending to the wrong council department — use the council tax appeals address
✗Forgetting to keep paying council tax while the appeal is pending (the obligation continues)

Build Your Letter

Fill in your details

Complete the fields below. Required fields are marked with *.

Your full name*

Property address*

Council tax account number*

Today's date*

Council name (e.g. Manchester City Council)*

Council tax department address*

Date of the council's refusal letter*

Discount or exemption sought (e.g. single-person 25%, severe mental impairment disregard, full Class N exemption)*

Why you believe the decision is wrong (factual + legal)*

Statutory basis for entitlement (e.g. LGFA 1992 s.11, Council Tax (Exempt Dwellings) Order 1992 Class N)*

Evidence enclosed (e.g. medical certificate, student certificate)*

Date from which the discount should be backdated*

Tribunal for your jurisdiction (England: 'for England'; Wales: 'Wales')*

Letter preview

[YOUR FULL NAME]
[PROPERTY ADDRESS]
Council Tax Account Number: [COUNCIL TAX ACCOUNT NUMBER]

[TODAY'S DATE]

Council Tax Department
[COUNCIL NAME (E.G. MANCHESTER CITY COUNCIL)]
[COUNCIL TAX DEPARTMENT ADDRESS]

---

Dear Sir or Madam,

**FORMAL APPEAL — COUNCIL TAX DISCOUNT / EXEMPTION DECISION**
**Council Tax Account: [COUNCIL TAX ACCOUNT NUMBER]**
**Property: [PROPERTY ADDRESS]**

I write to appeal your decision dated [DATE OF THE COUNCIL'S REFUSAL LETTER] refusing my application for [DISCOUNT OR EXEMPTION SOUGHT (E.G. SINGLE-PERSON 25%, SEVERE MENTAL IMPAIRMENT DISREGARD, FULL CLASS N EXEMPTION)] on the property at [PROPERTY ADDRESS].

**Grounds for appeal**

I believe the decision is wrong for the following reasons:

[WHY YOU BELIEVE THE DECISION IS WRONG (FACTUAL + LEGAL)]

**Statutory basis**

The relevant statutory basis for my entitlement is:

[STATUTORY BASIS FOR ENTITLEMENT (E.G. LGFA 1992 S.11, COUNCIL TAX (EXEMPT DWELLINGS) ORDER 1992 CLASS N)]

**Evidence in support**

I attach / enclose the following evidence:

[EVIDENCE ENCLOSED (E.G. MEDICAL CERTIFICATE, STUDENT CERTIFICATE)]

**What I am asking you to do**

I ask you to:

1. Reconsider the decision in full, taking the above into account;
2. Grant the discount / exemption with retrospective effect from [DATE FROM WHICH THE DISCOUNT SHOULD BE BACKDATED];
3. Adjust my council tax account and refund any overpayment; and
4. Confirm in writing the result of your reconsideration within 2 months as required by section 16(4) Local Government Finance Act 1992.

I understand that if you do not respond within 2 months, or if your reconsideration is unsatisfactory, I have the right to appeal to the Valuation Tribunal [TRIBUNAL FOR YOUR JURISDICTION (ENGLAND: 'FOR ENGLAND'; WALES: 'WALES')].

I continue to pay council tax pending the outcome of this appeal.

Yours faithfully,

[YOUR FULL NAME]

Unfilled fields appear as [FIELD NAME]. Review the letter carefully before sending. This template is a starting point — adapt it to your specific circumstances.

Official Resources

GOV.UK — Council tax appeal →Valuation Tribunal Service (England) →Valuation Tribunal for Wales →

Frequently asked questions

How long do I have to appeal a council tax discount refusal?: You must submit your appeal within two months of receiving the council's decision letter. If the local authority fails to respond within two months, or if you are unsatisfied with their response, you have a further two months to appeal to the Valuation Tribunal. This deadline is strict, and missing it may result in your appeal being rejected.
Can I use this letter to dispute my council tax band?: No. This letter is specifically for appealing a refusal of a discount, exemption, or disregard. If you wish to dispute the council tax band assigned to your property, you must use a separate procedure with the Valuation Office Agency (VOA). Similarly, disputes about the amount owed should be handled through the council's standard complaints procedure first.
Do I have to keep paying council tax while my appeal is being considered?: Yes, you must continue paying your council tax while the appeal is pending. The obligation to pay does not stop just because you have submitted an appeal. Failing to keep up payments could lead to enforcement action, even if you eventually win the appeal and receive a refund for any overpayment.
What evidence should I include with my appeal letter?: You should include evidence that supports your entitlement, such as a medical certificate for a severe mental impairment disregard or a student certificate. You should also clearly state the statutory basis for your claim and the specific grounds for why you believe the council's decision is wrong. Sending the letter to the correct council tax appeals address is also essential.
What happens if the council ignores my appeal or I disagree with their decision?: If the council does not respond within two months, or if you are unsatisfied with their reconsideration, you can appeal to the Valuation Tribunal. In England, this is the Valuation Tribunal for England, and in Wales, it is the Valuation Tribunal for Wales. You have two months from the council's decision or silence to make this further appeal.