Council Tax Appeals

Liability for Council Tax

You can make an appeal if you feel that:

• your property should not be subject to a Council Tax charge;
• you should not be liable to pay a Council Tax bill; or
• you think the calculation of the charge is wrong.

Such an appeal should be made in writing to Exchequer Division, Unity Partnershipt, Civic Centre, P.O. Box 4, West Street, Oldham OL1 1UH, or by e-mail to council.tax@oldham.gov.uk.

Banding and the Valuation List

Council Tax was introduced on 1st April 1993. Bandings are set by the Listing Officer at the Valuation Office Agency, based on property values as at 1st April 1991. Everyone could challenge their banding until 30th November 1993. Since 1st December 1993 there are only limited occasions when taxpayers can challenge their banding. These include:

• after demolition/part demolition;
• conversion of houses to flats;
• physical changes in locality affecting values; or
• a change in the domestic use of a composite property.

and within 6 months of:

• a band change to your property by the Listing Officer;
• a band change to a similar property to yours made by the Valuation Tribunal or the High Court; or
• becoming a new taxpayer.

If you have a query about your Council Tax banding you should not contact the Council but theManchester Valuation Office Agency at:

17th Floor
Portland Tower
Portland Street
Manchester
M1 3LD

Tel: 0161 245 4200
E-mail: manchestergroup.vo@voa.gsi.gov.uk.

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.

Please also see the section 'People with Disabilities' on the Council Tax Discounts page.

Copyright © Oldham Council, All rights reserved. Legal information
Oldham Council, Civic Centre, West Street, Oldham, OL1 1UT.
Telephone 0161 770 3000