The second stage is for you to appeal to the valuation tribunal. You must do this within a further two months. The tribunal is an independent body which deals with settling council tax and business rates disputes. They will ask you to make your appeal in writing to them, again stating the reasons for your appeal. You will need to send a copy of our decision to them if we have made one. The address of the valuation tribunal is:
Valuation Tribunal Service, 2nd Floor, 120 Leman Street, London E1 8EU
You can also telephone them on 0303 445 8100 or e-mail appeals@valuationtribunal.gov.uk
You can appear at the tribunal hearing or make a written submission to be heard in your absence. You can also have the whole hearing heard by written representation, but all the parties concerned have to agree to this. Please visit the valuation tribunal website for more information.
The tribunal will contact you to inform you of the arrangements and procedure for a formal hearing. The hearings usually last no longer than one day and will not cause you any expense unless you appoint a solicitor or other body to represent you, in which case you would be responsible for settling their respective fees.
If the tribunal decides in your favour we will make any necessary adjustments to your account and send you a revised council tax bill showing the details and any amounts you need to pay.
If you do not agree with the decision made by the valuation tribunal, the matter can progress to the high court. The tribunal will state the procedures and requirements for continuing your appeal.
Please note that the high court may award costs against the unsuccessful party.