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.).
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).
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
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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.