Challenging a Council Tax Support decision - Appeal against the decision

An appeal is a way of telling the local authority that you think a decision is wrong.

You can appeal against a decision about:

• Whether you are entitled to Council Tax Support (Council Tax Reduction)

• How much you have been awarded under the local Council Tax Support scheme.

There are different processes for appealing depending on if you live in England and Wales or in Scotland.

Appealing against a Council Tax Support decision in England and Wales

In England and Wales, when you appeal against a decision, it will be looked at by an Independent Valuation Tribunal, which is completely separate from your local authority.

Action

You must make your appeal in writing.

If you appeal on the official appeal form, this can help you to give all the information that is needed.

In England:

You can get a copy of the appeal form or complete it online from the Valuation Tribunal for England website.

In Wales:

You can get a copy of the appeal form on the Valuation Tribunal for Wales website

Time limit

If you want to appeal, you have two calendar months from the date of the local authority’s final decision. This is the date shown at the top of your decision letter.

If the local authority has not replied to you with their final decision within two months, you can still appeal as long as no more than four months have passed since you wrote asking them to look at the decision again.

Late appeal

If you missed the appeal deadline for reasons out of your control, such as illness or bereavement, you may be given more time to appeal. When you appeal, you should explain why it is late.

The Valuation Tribunal will decide if you have a good reason for appealing late and if your appeal can be accepted.

The Valuation Tribunal

The Valuation Tribunal will decide if you are legally entitled to a benefit and can change a decision if they think it is wrong.

You can appeal against your council’s decision about:

• Whether you are entitled to a council tax reduction

• How much Council Tax Reduction the council has awarded you under the local scheme.

The Tribunal cannot hear appeals about the contents of the council’s scheme, only about the way the scheme has been applied to your individual case.
 
It is important to know that the tribunal could make a decision that leaves you worse off.

The tribunal cannot:

• Change the law

• Deal with administrative complaints, like delay or poor service​ (see complaints about your claim)

• Consider changes of circumstances which have taken place since the decision was made. However, you may be able to make a new Council Tax Support claim.

Appealing against a Council Tax Support decision in Scotland

Action

From 1 April 2023, any Council Tax Support decisions in Scotland are handled by the Local Taxation Chamber (part of the First-tier Tribunal for Scotland). Appeals previously submitted to the Council Tax Reduction Review Panel before 1 April 2023 will automatically transfer to the Local Taxation Chamber. If you’ve appealed before this date, you will receive further information about this transfer.

The Local Taxation Chamber can look at how your local authority calculated the amount of Council Tax Support you can get. The Local Taxation Chamber cannot look at administrative complaints, such as delays or poor service from your local council.

To appeal against a Council Tax Support decision in Scotland, you should complete an appeal form. You can download the appeal form (PDF: 246KB) and find further information on Council Tax Support appeals.

Time Limit

Your appeal must be submitted within 42 days of the date of the local authority’s reply telling you about its internal review decision. This is the date shown at the top of your decision letter.

However, if the local authority has not replied to you within two months of you asking it to review its decision, you can appeal to the Local Taxation Chamber.

Late appeal

If you missed the deadline for reasons out of your control, such as illness or bereavement, you may be given more time to appeal. When you appeal, you should explain why it is late.

The Local Taxation Chamber will decide if you have a good reason for appealing late and if your appeal can be accepted.

The Local Taxation Chamber

When it has received your appeal request, the Local Taxation Chamber will check your appeal form and register the appeal if they have all the information. They aim to register appeals within 14 days of receiving your request. They will contact you to make arrangements for your hearing and ask you to give further information if needed.

The Local Taxation Chamber will provide its decision in writing.
 
If you are not satisfied with the Local Taxation Chamber's decision, you can ask for it to be reviewed. You must do this within 14 days of the date that the decision was made, and you must give reasons for your request.
 
If the Local Taxation Chamber reviews their decision, they will decide whether a hearing is required. You should get specialist advice if you want to ask for the Local Taxation Chamber’s decision to be reviewed or apply for permission to appeal to the Upper Tribunal. You can use our Find an Adviser tool.

Updated: April 2023