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The value of every property is estimated according to the price it would have realised if it had been sold on 1 April 1991.

If the value of your property increases or decreases due to general changes in the housing market this will not be a reason for changing your Council Tax band.

There is no longer a general right of appeal against the valuation band allocated to your property. The grounds for appeal against the banding of your property are:

• if you believe that the banding is incorrect because there has been a material increase or reduction in the dwellings value
• if you start or stop using part of your dwelling for business purposes, or the balance between domestic and business elements change
• if the Listing Officer has altered a list without a proposal having been made by a taxpayer
• if you have become the new occupier of a property, you have six months to make an appeal, but only if the same appeal has not been previously lodged

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.

Valuation Band Appeals should be addressed to:

The District Valuer and Valuation Officer, 72 Church Street, Liverpool L1 3AY, Tel: 0151 802 1000

You can find further information on the following Valuation Office website:

http://www.voa.gov.uk/ (Opens in new window)

Non valuation matters

You may appeal (to the Director of Finance) against the Authority's decision that:

• a dwelling is a chargeable dwelling
• you are a liable person for Council Tax
• a dwelling is or is not exempt or decisions made in respect of the granting of a discount, disability reduction or Council Tax Benefit.