Each property is allocated one of eight valuation bands by the Valuation Office Agency, according to its estimated sale value as at April 1, 1991.

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

If you think that your property is in the wrong band you can appeal within six months of becoming a Swindon Council Tax payer. If you do not appeal within six months, at least one of the following must be applicable for an appeal to be made:

• The physical state of the local area has changed and this has affected the value of your property
• Part of your home has been demolished
• Alterations have been made to the property to make it suitable for use by a disabled person and its value has decreased
• The property has been converted into flats, or vice versa
• There is an increase or decrease in the part of the property used for business purposes

The Valuation Office Agency will respond to your appeal and, if necessary, re-band your property. We will then amend your account and, if necessary, refund any overpayment.

If you make improvements to your property, eg: build an extension, which increases its value, there will be no change to the band unless you sell the property. Any change in banding will take effect from the date of sale and the new owner will be liable for the increased charge.

Who Can Appeal?

You can appeal against the banding of your property if you are:

• The person liable to pay Council Tax
• The owner (or person entitled to possession) of the dwelling
• The person who would be liable if the property was not exempt from Council Tax
• Swindon Borough Council (the billing authority)

How Do I Appeal?

If you wish to make an appeal against the banding of your property you should contact the Listing Officer at:

The Valuation Office Agency
Spring Gardens House
Princes Street
Swindon
SN1 2HX

Tel: (01793) 581400
Website: www.voa.gov.uk

You should make your appeal in writing stating:

• Your name and address
• Your interest in the property, ie: whether you are the owner or tenant
• Why you think the allocated band is wrong and what you think it should be

Swindon Borough Council does not decide which band your property is placed in.

If the Listing Officer does not agree with your appeal, or if no decision has been made within six months, the Listing Officer will refer the matter to the Valuation Tribunal.

Do I Have to Pay if I Have an Appeal Outstanding?

Yes. You must continue to pay your Council Tax while an appeal is pending. Failure to do so will result in recovery action being taken and you may receive a summons. If your appeal is successful, all overpaid Council Tax will be refunded on request.

Completion Notices

Completion Notices can be issued by Swindon Borough Council to identify the date when work on a new building or conversion should be complete. If the council believes that work on a property can reasonably be completed within the next three months, a completion notice can be issued stating a date of completion. The significance of a completion notice is that, for an empty property, it determines the date from which the initial six months exemption will start, after which time Council Tax will become payable at 90% of the normal rate, while the property remains empty.

If you are sent a completion notice, which you disagree with, you can appeal direct to the Valuation Tribunal within four weeks of the notice being sent.

Alternatively, you can contact Swindon Borough Council to discuss a revised completion date.

Council Tax Liability Appeals

You can appeal against a decision made by Swindon Borough Council in any of the following circumstances:

• You disagree that you are the person liable to pay Council Tax
• You think your property should be exempt from Council Tax
• You think you should be entitled to a reduction for people with disabilities
• You think you should be entitled to a personal discount

Your appeal must be in writing to the Council Tax section. It should state the grounds of your appeal and be supported by any relevant evidence or documentation.

If you are still not satisfied with the outcome, or you have not received a reply to your appeal within two months, you have a further right of appeal to the Valuation Tribunal.

What is a Valuation Tribunal?

The Listing Officer will notify you if your appeal is referred to a Valuation Tribunal. Valuation Tribunals are independent of the local council and the Listing Officer. The tribunal will contact you to arrange a date for the hearing, which will not cost you anything unless you choose to employ someone to present your case.

The tribunal will consider the case before deciding the outcome of the appeal. If both parties agree, your case can be dealt with by written representation, without you having to attend a hearing.

If the tribunal agrees with your appeal, the Listing Officer will alter his/her records to reflect the decision.

The Valuation Tribunal's decision is normally final, however an appeal may be made to the high court, but only on a point of law.