If you consider that you are not liable for Council Tax, that we have made a mistake in calculating your bill or refused an application for a discount or exemption, you may appeal against this.

Appeals against your Council Tax liability

If you consider that you are not liable for Council Tax, that we have made a mistake calculating your bill or refused a discount or exemption, you may submit an appeal against this.

Contact us immediately at ctax@north-norfolk.gov.uk to discuss your challenge against a decision we have made. This should not be in replacement of you submitting an appeal to the Valuation Tribunal.

If you contact us challenging a decision, we have two months to provide you with a response. Having an outstanding challenge with us or a formal appeal with the Valuation Tribunal does not entitle you to withhold payment.

If we do not reply to your original application or your challenge within two months, you can submit an appeal to the Valuation Tribunal. You must submit your appeal to the Valuation tribunal within four months from the date you sent your challenge to us.

Example one

  • Application for discount submitted: 1 April 2024
  • Council responds and refuses your application: 1 May 2024
  • Challenge against our decision submitted to the Council: 1 June 2024
  • No response received from the Council.

The appeal must be submitted to the Valuation Tribunal by 30 September 2024, within four months from the last contact with the Council on 1 June 2024.

Example two

  • Application for discount submitted: 1 April 2024
  • No response received from the Council.

The appeal must be submitted to the Valuation Tribunal by 31 July 2024, within four months from the last contact with the Council on 1 April 2024.

Example three

  • Application for discount submitted: 1 April 2024
  • Council responses and refuses your application: 1 May 2024
  • Challenge against our decision submitted to the Council: 1 June 2024
  • Council responds dismissing your challenge: 1 July 2024

The appeal must be submitted to the Valuation Tribunal by 31 August 2024, within two months from the date of the decision of the Council on 1 July 2024

You can formally appeal to the Valuation Tribunal

You must appeal to the Valuation Tribunal within the time scales shown in the above examples.

If you need help submitting your appeal, contact the Valuation Tribunal by emailing appeals@valuationtribunal.gov.uk or phoning 0303 445 8100.

Further information on appealing your Council Tax bill, including Valuation Tribunals, is available on GOV.UK at Council Tax appeals.

Challenge your Council Tax banding

The Listing Officer at the Valuation Office Agency manages challenges against Council Tax banding. They are part of HMRC and not North Norfolk District Council.

There are only limited circumstances when a challenge can be made against a Council Tax banding. These are restricted to:

  • where there has been a material increase or reduction in the property's value. This could be a result from demolition, conversation of houses into flats or physical changes in the locality, which affect the value.
  • where there is a change in the balance between domestic and business use
  • where the Valuation Office Agency has altered a list without a proposal having been made by the charge payer
  • where you become the charge payer for the first time or following a change in band. The appeal must be made within six months.

Read further information on property bandings and how to submit a challenge against them.

There is also a helpful video to support taxpayers who are making a challenge against their Council Tax band.

Other useful links

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