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There are two forms of formal challenge (appeal) for Council Tax and Non-Domestic
Rating disputes. A formal challenge submitted to the Valuation Office Agency (VOA)
and appeals to the independent Valuation Tribunal (VT). Legislation permits a taxpayer
to appeal to VT when they disagree with the VOA’s decision on the Council Tax band
of their domestic property, or Rateable Value of their non-domestic (business) property.<p>
</p><p>The VOA publish annual statistics on the number of challenges received, for
both domestic and non-domestic properties, including the outcomes, broken down by
region. You can view them here:</p><p> </p><p>Domestic properties, ‘Challenges and
changes: financial year summaries March 2022’, Table_CTCAC1.3: <a href="http://www.gov.uk/government/statistics/council-tax-challenges-and-changes-in-england-and-wales-march-2022"
target="_blank">www.gov.uk/government/statistics/council-tax-challenges-and-changes-in-england-and-wales-march-2022</a></p><p>
</p><p>Non-domestic properties, see ‘Non-domestic Rating: Checks, Challenges and Changes,
England’ spreadsheets for each year, refer to tables citing Challenges: <a href="http://www.gov.uk/government/collections/non-domestic-rating-challenges-and-changes"
target="_blank">www.gov.uk/government/collections/non-domestic-rating-challenges-and-changes</a></p><p><strong>
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