Council Tax Cost Cutting: reduce your band and grab any discounts Discussion Area

p00hsticks

CIS wrote: »

Valuation is based on open market value, if you bought above/below that then what you paid is disregarded and the value would used based on a deemed value at 01 April 1991.

... or 2003 if in Wales

lincroft1710

reecekari wrote: »

Perhaps I am looking at this from a silly angle?

Let us say the "wrong angle".

Council Tax is a tax which is used to help fund local government spending. No matter when a dwelling was built or bought, the CT band is based its notional open market value as at 1 Apr 1991 (Eng and Scot) or 1 Apr 2003 (Wales). Changes in the OMV since the relevant date due to economic factors will not affect the band.

Usage or otherwise of council provided services will similarly not affect the band.

jammyjam

Following making a Proposal to alter the CT Listing for my property I have been issued with an Invalidity Notice because the proposal is out of time (beyond 6 months from occupation). I have appealed the Invalidity Notice, but not entirely sure whether I must appeal the reason for the Invalidity Notice i.e. I have a good excuse why my proposal was out of time, or whether the VTS will actually review my proposal to alter the band of my property.

I appealed on the basis of Martin's advice that the six month time limit for making a proposal should be relaxed in view of the Minister's letter to the Valuation Office Agency.

'In a statement to the show, Local Government Minister Brandon Lewis said he had agreed to write to every council to tell them "the right to ask the VOA to check their band is not limited by time". See the minister's letter and MSE News story.'

Does anyone have any experience of this stage of the process and can offer some advice please?

CIS

I have appealed the Invalidity Notice, but not entirely sure whether I must appeal the reason for the Invalidity Notice i.e. I have a good excuse why my proposal was out of time, or whether the VTS will actually review my proposal to alter the band of my property.

If you're past the 6 months then it's unlikely the tribunal would overturn the invalidity notice (even if they did so you would still have to then appeal the banding). An appeal against the invalidity notice is only against that notice and nothing else.

There is always the right for a person to ask the valuation office to check a council tax band is correct but, outside of the time for a valid appeal, they can say they believe it's correct and leave it at that. You appear to be getting this right confused with the right to issue an appeal - they're two different things.

jammyjam

The VOA undertook a review of my CT band and concluded no change. However, there is no right to challenge this decision which appears contrary to natural justice. When I raised this with someone at the VTS they advised going down the Proposal and appeal of the Invalidity Notice route. I thought this would be a way to get my evidence assessed by the VTS. As I don't have a compelling reason to override the six month time limit this would appear to be the end of the line.

CIS

jammyjam wrote: »

The VOA undertook a review of my CT band and concluded no change. However, there is no right to challenge this decision which appears contrary to natural justice. When I raised this with someone at the VTS they advised going down the Proposal and appeal of the Invalidity Notice route. I thought this would be a way to get my evidence assessed by the VTS. As I don't have a compelling reason to override the six month time limit this would appear to be the end of the line.

The VTS may throw out the invalidity notice but it's very unlikely - Ignorance of the law is not usually a defence against something. All this hearing would look at is whether the invalidity notice is correct or not, they make no consideration at all regarding the banding side.



Natural Justice does not mean that decisions can be challenged in all cases or for an unlimited length of time. If you feel that the valuation office's decision to reject a proposal was wrong in law then you could apply for a judicial review but that's going to cost.

jammyjam

Thanks CIS. You've confirmed my thoughts on the matter.

lincroft1710

jammyjam wrote: »

I appealed on the basis of Martin's advice that the six month time limit for making a proposal should be relaxed in view of the Minister's letter to the Valuation Office Agency.

'In a statement to the show, Local Government Minister Brandon Lewis said he had agreed to write to every council to tell them "the right to ask the VOA to check their band is not limited by time". See the minister's letter and MSE News story.'

Does anyone have any experience of this stage of the process and can offer some advice please?

This statement was made several years ago and just showed that the person concerned did not know what they was talking about. Firstly it was pointless sending it to local councils as they are not involved in the actual banding process. Secondly, if the government wished to lengthen or abolish the 6 month time limit, all they had to do was pass an Act of Parliament, or more simply bring in a Statutory Instrument.

The only chance of an appeal against an invalidity notice succeeding would be if the Council Taxpayer had erroneously stated a date of first occupying a dwelling e.g. putting 10/4/2017 instead of 10/4/2018

antrobus

I'd say that "the right to ask the VOA to check their band is not limited by time" is fairly meaningless. You can ask, but if the VOA has already said no, they will just repeat the same no ad finitum.

CIS

antrobus wrote: »

I'd say that "the right to ask the VOA to check their band is not limited by time" is fairly meaningless. You can ask, but if the VOA has already said no, they will just repeat the same no ad finitum.

I'd be amazed if there was any other response from the VOA. Unless they spot an error they wish to change then there is no incentive for them to even look in to the case again.