โต้แย้งคำตัดสินภาษีท้องถิ่น
วิธีโต้แย้งระดับภาษีท้องถิ่นหรือค่าปรับ
ภาพรวม
Every domestic property in England is assigned a council tax valuation band (A to H) based on its open market value as at 1 April 1991. If you believe your property is in the wrong band — for example, because comparable properties in your area are in a lower band — you may be able to challenge it. Be aware that a challenge can result in your band going up as well as down.
ใครสามารถใช้กระบวนการนี้ได้
- You are the council tax payer for the property
- You believe the property is in the wrong band compared to similar properties
- You have recently moved into the property (within 6 months), or there has been a material change (e.g., demolition, adaptation for disabled person), or you believe there was an error in the original banding
กระบวนการทีละขั้นตอน
Check comparable properties
Use the Valuation Office Agency (VOA) website to check the bands of similar properties in your street or area. If comparable properties are in a lower band, you may have grounds to challenge.
- Focus on properties that are very similar in size, type, and age
- Check at least 5-10 comparable properties
- Remember: bands are based on 1991 values, not current values
Contact the VOA informally first
Before making a formal challenge, contact the VOA to discuss your concerns. They may agree to review your banding informally, which avoids the risk of your band being increased.
Make a formal proposal to the VOA
If informal contact doesn't resolve the issue, make a formal proposal to the VOA to alter your band. You can do this online through the GOV.UK website.
VOA considers the proposal
The VOA will review your proposal and may accept it, reject it, or propose a different band (which could be higher). They should respond within 2 months.
Appeal to the Valuation Tribunal
If the VOA rejects your proposal or you disagree with their decision, you can appeal to the Valuation Tribunal for England (VTE). The appeal is free and hearings are informal.
ค่าใช้จ่าย
คำเตือนสำคัญ
A challenge can result in your band going UP, not just down. The VOA can also review neighbouring properties, potentially increasing their bands too.
You must continue paying council tax at the current rate while any challenge is ongoing. If your band is reduced, you will receive a refund.
If you are challenging because of a material change (e.g., property reduced in size), you must make the proposal within 6 months of the change.