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Council tax and business rates (NNDR - National Non-Domestic Rates)
Appeals
Since 1st December 1993 the grounds for appeal are restricted to the following cases :
- where you believe that the banding should be changed because there has been a material increase or material decrease (this is explained below) in the dwelling's value.
- where you start or stop using part of your dwelling to carry out a business, or the balance between the domestic and business use changes.
- where a dwelling has been converted (e.g. from a house to flats or from flats to a house).
- where the listing officer has changed the band on your dwelling or a Valuation Tribunal, or the High Court has changed the band of a property similar to yours, an appeal can only be made within six months of the change.
- where you become the taxpayer in respect of a dwelling for the first time. You have six months to appeal unless the same appeal has already been considered and decided by a Valuation Tribunal.
Please note : because the bands are based on property values as at 1st April 1991, recent purchase prices are not necessarily the best evidence for an appeal to change a council tax valuation band.
A material increase in value may result from building, engineering or other work carried out on a dwelling (for example an extension). In these cases revaluation does not take place until after a sale - so the person appealing would usually be the new owner or resident.
A material decrease 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 a dwelling suitable for use by someone with a physical disability. In these cases revaluation should take place from the effective date of completion or as soon as practicable thereafter.
If you want to make an appeal
If you want to appeal under points 1-5 above, or require more detailed information, you should write to the :
- Listing Officer
Worthing Valuation Office
Westmoreland House
Strand Parade
Goring-by-Sea
Worthing
BN12 6EA
or phone : (01903) 707900
or helpline : 0845 6021507
You may also appeal if you consider that you are not liable to pay the council tax, or because you are not in receipt of the correct discount, disabled, or exempt allowances. If you wish to appeal on these grounds you must first write to the Council so that your case can be considered.
If after writing to the Council, you have not been contacted within two months, or an agreement has not been reached, or you are still dissatisfied with the outcome, you have a further right of appeal to the Valuation Tribunal at the following address :
- Clerk to the West Sussex Valuation Tribunal
1st Floor, West Wing
Premier House
36-48 Queen Street
Horsham
West Sussex
RH13 5AD
or by telephone on : (01403) 243785
Making an appeal does NOT allow you to withhold payment of the council tax and you should continue to pay whilst the appeal is outstanding.
