Individuals are able to appeal against decisions made by a Billing Authority in respect of Council Tax. Only the person liable for the Council Tax bill may appeal, although this does not prevent someone acting as a representative for the liable person.
Grounds of Appeal to the Billing Authority
An appeal may be made on any of the following grounds:
- A dispute over who is liable for the Council Tax;
- A refusal to grant a reduction of the Council Tax bill on the grounds that the property has been adapted for a disabled person;
- A discount has not been granted in respect of a member of the household;
- The property has not been granted exemption from Council tax
An appeal may not be made on the following grounds
- The amount of the Council tax set by the Authority;
- The specification of a class of "exempt dwelling" set by the Secretary of State;
- Matters concerning an individual's personal financial circumstances
The Appeals Officer has two months from the receipt of an appeal in which to reach a decision. If a decision is not reached within two months, or you are not satisfied with the decision made, you then have the right to appeal to the South Yorkshire Valuation Tribunal.
This further appeal must be made within two months of the notification of the decision, or within four months of your original appeal.
Freeman on the land – Council Tax Legality
If your grounds of appeal are related to the “Freeman on the Land” movement, more information can be found via the link below:
Find out about Freeman on the land and Council Tax
Payment Pending Appeal
You should continue to pay your Council Tax bill whilst your appeal is outstanding. If your appeal is successful, any amount overpaid will be refunded if allowed. For further details, please contact us.
