Bandings are decided by the Listing Officer from the Valuation Office Agency which is an executive branch of Her Majesty's Revenues and Customs. Appeals against a banding should be made direct to the Listing Officer, although grounds for appeal are restricted.

To see your banding, click here for the Valuation Office Web Site. If you think your Council Tax is too high and wish to make an appeal, click here for the Valuation Office "Can I Appeal" webpage.

An appeal takes the form of a "proposal" to have your property placed in a different valuation band.

If you are awaiting a change in your banding it is important that you continue to pay as shown on your original bill until the change has been put into effect. If your appeal is successful and you have overpaid, you will receive a refund.

Your letter of appeal should state why you disagree with the band your property has been placed in, giving where possible, any written evidence. All appeals must be directed to:

If the Listing Officer cannot settle your appeal within certain time limits the matter is automatically transferred to: