Appeals
You may appeal against the band of your property but please note the following points.
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Council Tax bands are based upon property values at 1.4.91 - recent purchase prices are therefore not necessarily the best evidence.
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The tax was introduced on 1.4.93.
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Everyone could challenge their banding until 30.11.93.
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Since 1.12.93 there are only limited occasions when taxpayers can challenge their banding. These include:
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after demolition
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conversions of houses to flats
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physical changes in the locality affecting value and within six months of
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a band change to your property made by the Listing Officer
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a band change to a similar property to yours made by the Listings Officer
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becoming a new taxpayer (eg if you have just moved into a property).
More detailed information is available from
The Listings Officer,
Overline House,
Blechynden Terrace,
Southampton
SO15 1GW
Telephone: (023) 8053 8500.
You may also appeal if you consider that you are not liable to pay council tax, for example, because you are not the resident or owner, or because your property is exempt; or that the Council has made a mistake in calculating your bill. If you wish to appeal on these grounds you must first notify the Council in writing so that they have the opportunity to reconsider the case.
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.
Further details of the appeals procedures (including the role of valuation tribunals) may be obtained from the Council Tax Section.
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