Council Tax Appeals

Normally, you can appeal if you are:

• the person liable to pay the Council Tax for the dwelling
• the person who would be liable if the dwelling were not exempt
• the owner of the dwelling

You can make an appeal using our online form.

Council Tax appeal form

You can also appeal in writing to Oxford City Council; you should mark your letter clearly as an appeal.

Grounds for appeal

A person can appeal to Oxford City Council if they disagree with any decision relating to liability, discounts, reductions for disabilities, or exemptions.

A person can appeal to the Listing Officer (of the Valuation Agency) if they disagree with their entry in the Valuation List relating to the banding of the property or the fact that the property should or should not be in the list.

Appeals cannot be made on the amount that has been set for the Council Tax or on grounds of inability to pay.

A person making an appeal is legally obliged to pay the bill as it stands pending the outcome of the appeal.

Appeal Process

There are 3 stages to the appeal process:

1. Depending on what you are appealing against, you can appeal to either the Listing Officer or Oxford City Council.
2. If you are still not satisfied then you can appeal to the Valuation Tribunal.
3. If you are still not satisfied then you can appeal to the High Court on a point of law.

Valuation Tribunals

Valuation Tribunals are independent bodies which are set up to hear Council Tax, Community Charge and Rating appeals. The appeals are usually dealt with at an informal hearing which would be attended by you (the person making the appeal) and either an Oxford City Council Officer or the Listing Officer.

Appeals to Oxford City Council should be made in writing. No special form is required but you should mark your letter clearly as an 'Appeal'.

Time Limits

We have two months in which to consider your Appeal.

If we do not respond to your Appeal within two months, you can appeal directly to the Valuation Tribunal. You should apply to the Tribunal within four months of making your original appeal to us.

If you disagree with the response from us to your appeal you can appeal to the Valuation Tribunal within two months of being notified of our decision.

More Information

For more information about Council Tax appeals contact us, or visit the Valuation Tribunal Service website. 

Page last reviewed 1 May 2012