Challenge a council tax discount amount, second home premium or empty property premium

You cannot appeal against the level of council tax discount the council has awarded. You also cannot appeal the decision made by the council that it charges a second home premium for properties which are second homes or that the council charges an empty property premium to properties which have been empty for 1 year or more. You can only challenge the lawfulness of how that decision has been made, in court by a legal procedure called judicial review.

Due to the costs involved in seeking a judicial review, we would strongly advise that you get legal advice first.

There are some circumstances where the second home and empty property premium can be waived (not charged) permanently or up to 12 months. These are known as exception classes that the government has introduced.

For more information on the circumstances where the premiums can be waived and how to apply, visit Exceptions to additional charges.

Appeal process

If you make an appeal we will:

• review the information to determine whether you have the right of appeal to the council
• aim to tell you of our decision within 2 months
• tell you of the next available course of action if you disagree with the appeal decision.

If we determine that you don't have the right of appeal to the council, we will aim to tell you of the next course of action available to you within 2 months.

You must keep paying the amount on your bill until you hear from us. We will send you a new bill if the amount due changes.

Appeal or challenge a council tax bill

You have the right of appeal to the council if you think:

• you should not be liable for council tax
• that your property should be exempt
• you should receive a discount, disregard or disabled band reduction
• that your property falls into an exception class for the second home or empty property premium. For a list of the exceptions to the council tax premiums visit Exceptions to additional charges
• that any council tax support is calculated incorrectly.

That right and the process is set out in legislation.

Appeals from third parties

You can only appeal if you are the named person who is, or persons who are, liable for the council tax. However, the council can accept appeals from a third party if:

• there is a lasting power of attorney (LPA) for property and financial affairs
• the person submitting the appeal is the liable party's attorney.

Evidence of the LPA would need to be provided for the appeal.

How to appeal to the council

If you wish to appeal about an exemption, discount, disregard, disabled band reduction or an exception to council tax premiums, please ensure you have received a decision from the council declining your application before submitting an appeal.

There's no special form to complete, you just need to contact us:

Tell us that you want to make an appeal and explain exactly why you think our decision is wrong.

Only appeals in relation to the categories displayed in 'you have the right of appeal to the council' should be submitted this way.

What happens next

If we determine you have the right to appeal to the council, we will consider your case and confirm our appeal decision, however, if we are unable to consider your appeal, your remaining course of action would be to challenge the matter via judicial review in the High Court.

Due to the costs involved in seeking judicial review, we would strongly advise that you get legal advice first.

Council tax banding reassessment

You have the right of appeal to the Valuation Office Agency (an executive agency of His Majesty's Revenue and Customs) if you think the council tax band your property has been assigned is wrong, for example, if you think it is too high.

Appeal or challenge your council tax banding