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Council Tax : Proposals

Who can make a proposal

You may make a proposal to alter the list if you :

  • are liable to pay council tax in respect of the dwelling
  • would be liable to pay council tax if the dwelling were not exempt
  • are the owner of the property

You may appoint someone to act on your behalf.

When can I make a proposal

You may make a proposal to alter the list :

  • within six months of first becoming the liable person in respect of your property
  • if you consider that there has been a material reduction in the value of your dwelling
  • if you consider that there has been a material increase in the value of your dwelling and it, or any part of it, has been sold
  • if the balance between domestic and business use changes
  • within six months of receiving notification of an alteration made by the assessor to the banding shown on the list
  • within six months of an appeal decision being made which concerns a dwelling comparable to yours and which gives you reasonable grounds for contending that the valuation band shown for your dwelling should be changed.

What is a Material Reduction or Increase in Value

A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of its locality or any adaptation of the dwelling to suit a person who is physically disabled. A reduction/increase in value caused, for example, by a downturn/upturn in the housing market, does not count for Council Tax purposes.

A material increase in value may result from building, engineering or other works carried out on the dwelling. Any change in the Council Tax band following on a material increase in value will only take effect after the property is next sold.

How do I make a Proposal

You will require to lodge your proposal in writing to the Assessor stating :

  • your name and address
  • the capacity in which you are making the proposal, for example owner or tenant / council tax payer
  • the address of the dwelling
  • why you believe the banding is wrong and how it should be altered
  • the date from which you believe the alteration should take place

Contact the Assessor using our feedback form on this site to arrange for a proposal form to be issued or download the form from our site.