Before submitting an appeal, you must have received a response from our Council Tax Team confirming either:

  • that you do not qualify for a reduction, or
  • that the details on your bill — including the amount or the named council tax payer — are correct.

If you disagree with this decision, you may submit an appeal. Please ensure that you clearly explain the grounds for your appeal.

Please note: You must continue to make payments while your appeal is being considered. Failure to do so may result in recovery action being taken.

You can appeal if:

  • you believe you are not the person responsible for paying Council Tax
  • a discount, exemption, or reduction has been refused and you disagree with the outcome
  • you believe the amount on your bill is incorrect.

Empty Properties: If your property is unoccupied (no one lives there permanently) — whether furnished or unfurnished — an empty property charge will apply.
If the property remains empty for a long period, an additional premium may also be charged. 

You cannot appeal against an empty property charge unless you disagree with our decision that the property is empty or that it is a furnished second home. 

You can appeal if you have applied for an empty property exception and your application has been refused. For more information about empty properties and the rules that apply, please view our Empty Properties webpage. 

For appeals against the Council Tax Reduction scheme view our Council Tax Reduction appeals page.

Please make sure you have reviewed the rules around council tax liability, discounts, and reductions. Understanding these may help resolve your query without the need for a formal appeal.

Useful information can be found on the following pages:

To make an appeal complete the following webform 

Revenues appeal form

Our Revenues Appeals team will review your case and issue a decision within two months of receiving your appeal.

If your appeal is not upheld, you have the right to take your case further by appealing to the Valuation Tribunal. You must do this within two months of the date on our decision letter.

You can find more information or submit an appeal on the Valuation Tribunal website:

Visit the Valuation Tribunal website.

If you disagree with a completion notice, you must submit an appeal directly to the Valuation Tribunal Service within 28 days of the date the notice was issued.

You can find further information or lodge an appeal on the Valuation Tribunal Service website.

For guidance on how completion notices are issued and what they mean, how we issue completion notices.

If you disagree with a penalty notice, you can submit a request to review the decision within 14 days of receiving the notice. This does not affect your right to appeal directly to the Valuation Tribunal Service within two months of the date the notice was issued. 

To request a review of the penalty notice, complete the following web form and select Council Tax Penalty Review – Revenues appeal form.

You can find further information or lodge an appeal on the Valuation Tribunal Service website.

If you disagree with any fees or costs that have been added to your Council Tax account, you can submit an appeal. Our Revenues Appeals team will review your account and provide you with a decision.

Please note: that you cannot appeal to the Valuation Tribunal on matters that do not relate to Council Tax liability. As a result, there is no further right of appeal in this case.

If you remain dissatisfied with how your account has been handled, you may submit a formal complaint through our Customer Relationship team.

Whilst we endeavour to manage your Council Tax account accurately and in a timely manner, we acknowledge that mistakes can occasionally occur. If you contact the Revenues team in the first instance, we will always aim to resolve any issues as quickly as possible.

However, if you remain dissatisfied with the service you have received, you may submit a formal complaint through our Customer Relationship team. View information on how to make a complaint.