Council tax 6-month out of time appeal

JOHNGT

I moved into my house 17 years ago but only recently found out that I could appeal against my council tax.

I have been told by the Valuation Joint Board (the assessor in Scotland) that my proposal is 'out of time' because the law only allows me an appeal before the Valuation Appeal Committee within 6 months of becoming the taxpayer.

However, I am to be allowed an appeal before the VAC on the question of whether my appeal is out of time, and on that question alone. I will not be able to present evidence at this hearing that my property should be in a lower band - the hearing will decide only whether I am out of time or not.

Now it seems pretty obvious to me that I am out of time. 16.5 years out of time to be precise! However, there must be a point to the valuation appeal committee hearing this. In other words, there must be the chance that I can argue that I am not out of time because for example I was unaware that I could appeal.

Grateful for any advice anyone can give on how I could win this appeal. If I do win I will get the chance of another hearing at which I will be able to present my valuation evidence that shows my house should be in a lower band.

Has anyone any experience of their case going to the VAC to hear the out of time aspect only?

lincroft1710

JOHNGT wrote: »

Now it seems pretty obvious to me that I am out of time. 16.5 years out of time to be precise! However, there must be a point to the valuation appeal committee hearing this. In other words, there must be the chance that I can argue that I am not out of time because for example I was unaware that I could appeal.

No you can't. The law on CT appeals is very straightforward, such an appeal must be made within 6 months. Ignorance of the law is no defence.

I'm ex VOA (English equivalent of Assessor) and VTs (your VACs) just rule out of time appeals as not valid.

moonrakerz

lincroft1710 wrote: »

No you can't. The law on CT appeals is very straightforward, such an appeal must be made within 6 months. Ignorance of the law is no defence.

I'm ex VOA (English equivalent of Assessor) and VTs (your VACs) just rule out of time appeals as not valid.

Sorry, but that may be the Law, but it is rather a glib statement. The 6 month letter is a crude "go away" ploy to frighten off the unsure !

I appealed against my CT rating ( identical house next door, 1 band lower).

I got the "6 months" letter - tough !

I wrote back and said it was entirely reasonable of me to assume that the highly trained staff who did the assessment would give the same band to identical houses - therefore they were at fault - not me. I also said that even if I had suspected there was a difference (and if my neighbour refused to tell me !) how could I have found this out (pre www) - the Council would have almost certainly NOT given me financial information about another householder. Therefore, the 6 month limit was "unreasonable".
I then got a letter saying that I would have to appear before a Tribunal to argue my case - this was followed by an appointment for the Tribunal - about 3 months away.

The week before the hearing I got another letter saying that a "clerical error" had been found and that my house was in the incorrect band. I then had to write to the Tribunal and tell them that I no longer wished to proceed with my appeal.

I got £2,200 back from the Council.........

lincroft1710

moonrakerz wrote: »

Sorry, but that may be the Law, but it is rather a glib statement. The 6 month letter is a crude "go away" ploy to frighten off the unsure !

I appealed against my CT rating ( identical house next door, 1 band lower).

I got the "6 months" letter - tough !

I wrote back and said it was entirely reasonable of me to assume that the highly trained staff who did the assessment would give the same band to identical houses - therefore they were at fault - not me. I also said that even if I had suspected there was a difference (and if my neighbour refused to tell me !) how could I have found this out (pre www) - the Council would have almost certainly NOT given me financial information about another householder. Therefore, the 6 month limit was "unreasonable".
I then got a letter saying that I would have to appear before a Tribunal to argue my case - this was followed by an appointment for the Tribunal - about 3 months away.

The week before the hearing I got another letter saying that a "clerical error" had been found and that my house was in the incorrect band. I then had to write to the Tribunal and tell them that I no longer wished to proceed with my appeal.

But the validity of your proposal was never tested at Tribunal. Unfair does not count for anything, it is what the law says that goes.

The point most people fail to appreciate is it doesn't matter how obvious it is that the subject dwelling is in the wrong band, a proposal will fail if it out of time. However this does not mean an incorrect band will not be corrected, just that it cannot be corrected by way of that proposal.

Finally your argument that you couldn't find out if your neighbour's house was in a different band from yours is not correct. The Valuation List is a public document and prior to being online, could be viewed at both council and VOA offices, so you could have this found out at any time.

JOHNGT

Thanks for the replies.

Lincroft1710, can you tell me why they go through the charade of hearing an out of time appeal before the VAC? Seems like a blatant waste of public money to set up a hearing where the verdict is pre-determined.

JOHNGT

Lincroft1710,

meant to also add that I got Freedom of Info stats from a number of Scottish Valuation Joint Boards and some out of time appeals do succeed. The strike rate is not good - about 95% turned down, but 5% win the right to appeal the valuation.

lincroft1710

JOHNGT wrote: »

Thanks for the replies.

Lincroft1710, can you tell me why they go through the charade of hearing an out of time appeal before the VAC? Seems like a blatant waste of public money to set up a hearing where the verdict is pre-determined.

Because CT law says that if Assessor or VOA say an appeal is not valid (for whatever reason, OOT isn't only reason an appeal may not be valid) then it is for the VAC/VT to determine whether or not the appeal is valid.

ManicMum

Hmm i wrote to my valuation board but was told it was out of time. Every house in road same band apart from one and its exactly same house. They have said they will look into it but it has already been about 6 months. chased it up once but said I am in a queue!

Also, there are brand new 4 bed detached houses up the road and same band as ours - just seems so unfair.

The system needs to change. This 6 month rule is so unfair. You spend the first 6 months unpacking etc, sorting yourself out. You may not even be aware of the law. Ignorance of the law by the homeowner should not be used as a reason for the valuation boards to dismiss valid claims.

JOHNGT

Thanks - I do agree ManicMum, the law is terrible - everyone should have the right to present their case to the valuation appeal committee (perhaps for a small fee).

The Assessor I have dealt with is not the most helpful. I get the feeling that they will not give in because it is an admission of failure on their part to correctly value houses in 1991/93. I have a house within a 50 yards of mine which is worth at least £1M and mine is only worth a third of that yet we are in the same band.

Frustration doesn't even come close to describing how I feel about this.

lincroft1710

JOHNGT wrote: »

I have a house within a 50 yards of mine which is worth at least £1M and mine is only worth a third of that yet we are in the same band.

This would be perfectly feasible for Band H houses.

ManicMum

gosh, that must be frustrating.

I heard they just did a drive round to value the houses. If they valued them today, they'd probably just use Google earth. How do we know they didn't give their Mum's or their mate's houses a lower banding? To say you can't challenge it just sucks.

It doesn't end there. i recently made a claim to Criminal injuries. Out of time on that too. I didn't realise I could make a claim, I honestly didn't know you could make claims. I thought they were only awarded and then to families of victims of murder or such. They said ignorance was not a defence. But it is! Why are we supposed to be all-knowing?

write to your MP. I'm going to.