Council Tax appeals

Challenging your Council Tax property banding

Each property has been allocated to one of eight bands according to its open market capital value at 1 April 1991. This affects the amount of Council Tax paid on the property. Council tax and council servicesCouncil Tax bandings are not set by Allerdale Borough Council, they are set by the local Valuation Office in Carlisle.

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 dwellings value
  • Where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes
  • Where the Listing Officer has altered a list without a proposal having been made by a taxpayer (your appeal must be made within six months of the change being made by the Listing Officer)
  • Where you have become the new council tax payer for a property and you disagree with the valuation list entry (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 dwelling. 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 dwelling, any change in the physical state of the local area or an adaptation to make the dwelling suitable for use by someone with a physical disability. In these cases revaluation should take place as soon as possible.

If you wish to challenge your banding or for more information on the process, please contact the local Valuation Office (external link).

Appealing against your liability to pay Council Tax

You may also appeal if you consider that you are not liable to pay some or all of your Council Tax bill.

Examples might be because you are not the resident or the owner, because the property is exempt, or that there has been a mistake in calculating your bill. If you wish to appeal on these grounds, please use the convenient council tax liability appeal form (preferred method),. Alternatively contact us using one of the methods to the left of this page or write to us at Allerdale Borough Council, Allerdale House, Workington CA14 3JY so that your case may be reconsidered.

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.

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Contact us

0303 123 1702

Allerdale Borough Council
Allerdale House, Workington, Cumbria,
CA14 3YJ