If you consider that you are not liable for Council Tax, or that we have made a mistake in calculating your bill you may appeal against this. 

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

How to appeal

You should tell us in writing so that we have an opportunity to consider your case.

Banding appeals

North Norfolk District Council does not deal with banding appeals, which should be made directly to the Valuation Office Agency.

Appeals against banding or rateable value

Banding and rateable value appeals are dealt with by the Listing Officer at the Valuation Office Agency. More details are available here.

Banding and rateable value appeals are dealt with by the Valuation Office Agency.

There are only limited circumstances when an appeal can be made against banding or rateable value. These are restricted to:

  • Where there has been a material increase or reduction in the value of the property (perhaps resulting from demolition, conversion of houses into flats or physical changes in the locality which affect the value).
  • Where there is a change in the balance between domestic and business use.
  • Where the Valuation Office Agency has altered a list without a proposal having been made by the charge payer.
  • Where you become the charge payer for the first time or following a change in band (appeal must be made within 6 months).

Further information on property bandings, and how to appeal against them, can be obtained from the GOV.UK council tax banding appeals page or business rates appeals  page.

Video to support taxpayers making a band challenge

The Valuation Office Agency (VOA) recently produced a video to support taxpayers making a Council Tax band challenge. The video explains what evidence taxpayers need to provide when making a challenge. 

Appeals against your council tax or business rates liability

If you consider that you are not liable for council tax or business rates, or that we have made a mistake calculating your bill you may appeal against this.

You should first tell us in writing so that we have an opportunity to consider your case.

We will provide you with a response within two months after which you have a further right of appeal to a Valuation Tribunal if you still disagree with the Council's decision.

Further information on appealing your council tax bill, including valuation tribunals, is available on the GOV.UK council tax appeals page.

Further information on appealing your business rates bill, including valuation tribunals, is available on the GOV.UK business rates appeals page.