Council tax appeals
Council tax
bandings aren't set by Allerdale Borough Council. In fact, they are
set by the local Valuation
Office in Carlisle.
There are only limited occasions when
taxpayers can challenge their banding and these include:
- Where there has been a material increase or
material reduction (explained below) in the dwelling's value
- Where you start or stop using part of your
dwelling to carry out a business, or the balance between domestic
and business use changes
- Where the Listing Officer has altered a list
without a proposal having been made by a taxpayer (your appeal must
be made within six months of the change being made by the Listing
Officer)
- Where you become a taxpayer in regard of a
dwelling for the first time (your appeal must be made within six
months, but if the same appeal has already been considered and
determined by a Valuation Tribunal, it cannot be made again.)
A material increase in value may result from
building, engineering or other work carried out on the dwelling. In
these cases revaluation does not take place until after the sale -
so the person appealing would usually be the new owner or
resident.
A material reduction in value may result from
the demolition of any part of the dwelling, any change in the
physical state of the local area or an adaptation to make the
dwelling suitable for use by someone with a physical disability. In
these cases revaluation should take place as soon as
possible.
Further details about appeals on these
grounds should be made to the Listing Officer, Rufus House, 5
Castle Street, Carlisle, CA3 8TJ.
You may also appeal if you consider that you
are not liable to pay council tax, for example, because you are not
the resident or owner, or because the property is exempt, or that
your billing authority has made a mistake in calculating your bill.
If you wish to appeal on these grounds then write to us
at Allerdale Borough Council, Allerdale House, Workington CA14
3JY so that your case may be reconsidered.
Making an appeal does not allow you to withhold
payment of tax owing in the meantime. If your appeal is successful
you will be entitled to a refund of any overpaid tax.
Allerdale Borough Council
