An aggrieved person may appeal certain decisions of local authorities in relation to council tax. An appeal can be made in relation to decisions on:

  • Valuations
  • Liability
  • Completion Notices
  • Penalties

The most common type of appeal for landlords will be in relation to liability. An appeal can be made under liability on:

  • That a dwelling is not exempt
  • That someone is, or is not, a liable person
  • That a disability reduction should not be granted
  • That a discount should not be granted
  • That the amount payable is correct

In the first instance, a letter must be served by the aggrieved person on the local authority [s.16 Local Government Finance Act 1992]

The letter should must state the matter by which and the grounds on which the person is aggrieved.

A suggested template for a first letter before appeal is available here. If that is unsuccessful, a more comprehensive letter is available here. Both templates are designed for the situation where a landlord is being held liable but the tenant didn’t give proper notice but it can be amended with any grounds.

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