Council Tax appeals
Council Tax
bandings are not set by Allerdale Borough Council, 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 the Council Tax bill. Examples might be because you are
not the resident or the 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.