Appeals

You may appeal against the band of your property but please note the following points.

• Council Tax bands are based upon property values at 1.4.91 - recent purchase prices are therefore not necessarily the best evidence
• The tax was introduced on 1.4.93
• Everyone could challenge their banding until 30.11.93
• Since 1.12.93 there are only limited occasions when taxpayers can challenge their banding

These include:-

• after demolition
• conversions of houses to flats
• physical changes in the locality affecting value and within six months of a band change to your property made by the Listings Officer
• a band change to a similar property to yours made by the Listings Officer
• becoming a new taxpayer (eg. if you have just moved into a property).

Finding out more about your Council Tax band 

The Valuation Office Agency (VOA) maintains the Council Tax Valuation List. This includes placing new properties within a Council Tax band and changing bands for properties when necessary. 

To understand why your property is in a certain band, please go to GOV.UK and search: 'How domestic properties are assessed for Council Tax bands'.  

Valuation bands are not decided by Gosport Borough Council. If you think your home should be in a different band you need to contact the Valuation Office (VOA), not Gosport Borough Council.

Appeals against valuations bands 

If you wish to appeal your valuation band, you need to contact the Valuation Office.

 You can contact the VOA at any time using https://www.gov.uk/ contact-voa to find the relevant details.

If you cannot use the online service, call 03000 501 501. Lines are open Monday to Friday, 8:30am to 5:00pm.

Appeals against Council Tax Liability, Discounts, Exemptions

You may also appeal if you consider that you are not liable to pay Council Tax, for example, because you are not the resident or owner, or because your property is exempt; or that the Council has made a mistake in calculating your bill. If you wish to appeal on these grounds you must first notify the Council in writing or e-mail counciltax@gosport.gov.uk   If  after appealing to the council you still dispute your liability then you can appeal to an independent tribunal called the valuation tribunal. 

Further details of the appeals procedures to the valuation tribunal can be found at  www.valuationtribunal.gov.uk

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.