Council Tax Appeals

Appeals Against the Valuation Band of Your Property

Council Tax bandings are not set by North West Leicestershire District Council. In fact, they are set by the local Valuation Office in Leicester.

There are only limited occasions when taxpayers can challenge their banding and these include:

• Where there has been a 'material increase' or 'material reduction' (explained below) in the property's value;
• Where you start or stop using part of your property to carry out a business, or the balance between domestic and business use changes;
• Where the Listing Officer has altered the Valuation List without a proposal having been made by a taxpayer (Note: your appeal must be made within six months of the change being made by the Listing Officer);
• Where you become a taxpayer in regard of a dwelling for the first time (your appeal must be made within six months, but if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again).

A material increase in value may result from building, engineering or other work carried out on the property. In these cases revaluation does not take place until after the sale - so the person appealing would usually be the new owner or resident.

A material reduction in value may result from the demolition of any part of the property, any change in the physical state of the local area or an adaptation to make the property suitable for use by someone with a physical disability. In these cases revaluation should take place as soon as possible.

Further details about appeals on these grounds should be made to:

The Listing Officer
Valuation Office Agency ,
Enkalon House,
92 Regent Road,
Leicester,
LE1 7DD.
Telephone: 0116 280 0200

Other Appeals

You may also appeal if you consider that you are not liable to pay the Council Tax bill.

Examples might be because you are not the resident or the owner, or because the property is exempt, or that your billing authority has made a mistake in calculating your bill.

If you wish to appeal on these grounds then write to, or email, us. Our contact details are shown below.

Making an appeal does not allow you to withhold payment of Council Tax owing in the meantime. If your appeal is successful you will be entitled to a refund of any overpaid Council Tax.