Council Tax Advice and Dispute Services

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Help with council tax liability, incorrect bills, property banding and HMOs

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Council tax problems can involve the local council, the Valuation Office or both. A council may have billed the wrong person, used incorrect liability dates, refused a discount or continued charging after someone moved out. In other cases, the property may have the wrong council tax band, be incorrectly divided into several dwellings or remain in the valuation list during demolition or major reconstruction. Business Rate Advisors Ltd helps property owners, landlords, tenants and managing agents understand the problem and identify the correct route for resolving it.

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You will deal directly with Steve Adams or Mark Allen throughout your case.

Request a free initial review

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Send us the latest council tax bill together with a brief explanation of what you believe is wrong.

We will review the initial information and explain:

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• Whether the issue concerns the council or the Valuation Office

• What evidence may be required

• Whether there appears to be a reasonable basis for disputing the decision

• What action should be taken next

• Whether a formal appeal route may be available

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Council tax liability disputes

The person named on a council tax bill is not necessarily the person who is legally liable.

Liability can depend on:

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• Who lives at the property

• Whether the occupier is an owner or tenant

• The terms of any tenancy agreement

• Whether the property is anyone’s sole or main residence

• Whether the accommodation is an HMO

• Whether the property is empty

• Who is entitled to possession

• Whether more than one person may be jointly liable

• The dates on which occupation began and ended

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We review the occupation, ownership and tenancy arrangements before presenting the relevant evidence to the council.

Get help with a council tax liability dispute

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Incorrect occupation and vacation dates

Councils sometimes use information provided by landlords, tenants, electoral records or previous account holders when creating an account.

Disputes can arise where:

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• A bill starts before someone moved in

• Liability continues after someone moved out

• The council has used the tenancy date rather than the actual circumstances

• Keys were returned on a different date

• A tenancy ended but the council was not informed

• More than one person claims to have occupied the property

• A property was empty between tenancies

• Ownership changed

• The wrong person has been charged for a retrospective period

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Useful evidence may include tenancy agreements, completion statements, utility records, council tax bills from another address and proof of when keys were collected or returned.

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Backdated council tax bills

A retrospective council tax bill may cover several months or years and can arrive with little warning.

Before accepting the demand, it is important to check:

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• Whether the correct person has been billed

• Whether the liability dates are accurate

• Whether the property was occupied or empty

• Whether a discount or exemption applied

• Whether payments have been allocated correctly

• Whether another account existed for the same period

• Whether the property’s valuation-list entry was correct

• Whether summons and recovery costs have been added

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A backdated bill is not automatically invalid, but the council’s calculation and supporting information should be examined carefully. Get help with a council tax problem

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Discounts, exemptions and reductions

The amount payable may be affected by the people living at the property and the way the property is occupied or used.

We can review disputes involving:

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• Single-person discount

• Student disregard or exemption

• Severe mental impairment

• Disabled band reduction

• Empty-property exemptions

• Properties undergoing qualifying works

• Annexes

• Care leavers

• Carers and other disregarded residents

• Council Tax Reduction for people on a low income

• Second homes and empty-property premiums

• Discounts removed because the council believes another person is resident

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The rules and application process vary according to the type of reduction and, in some cases, the local authority’s policy.

We review the council’s decision and identify what further evidence may be needed. Council tax band challenges

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The Valuation Office is responsible for placing domestic properties in the council tax valuation list and deciding the correct band.

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A band review or formal proposal may be appropriate where:

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• Similar neighbouring properties are in a lower band

• The property has been incorrectly described

• Part of the property has been demolished

• The property has been divided or merged

• A domestic property has been converted

• A change in use affects the valuation-list entry

• The band was increased following an alteration

• The property should not appear in the list in its current form

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A band challenge should be supported by evidence. It is not enough simply to argue that the bill is unaffordable or that the present-day value of the property appears too high. There are also circumstances in which reviewing one property may cause the Valuation Office to consider whether other bands require alteration. We explain the potential risks before recommending a challenge. Request a council tax band review

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Removing a property from the Council Tax list

A domestic property may qualify for deletion from the valuation list where it has been demolished or where major reconstruction has caused it to cease existing as a dwelling.

Deletion is not normally available simply because the property:

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• Is empty

• Needs ordinary repairs

• Is being redecorated

• Has no furniture

• Is difficult to sell or let

• Is temporarily without services

• Is undergoing routine refurbishment

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The Valuation Office will consider the extent of the works and the actual condition of the property.

Relevant evidence may include:

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• Dated internal and external photographs

• Building plans

• Structural surveys

• Demolition contracts

• Planning and building-control documents

• Schedules of work

• Contractor invoices

• Evidence showing when the property became incapable of occupation

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We review the evidence and advise whether deletion or another alteration may be appropriate.

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Houses in Multiple Occupation

Council tax treatment of HMOs can be complicated, particularly where a property contains several tenants, rooms, studios or self-contained areas. For properties in England, regulations introduced from 1 December 2023 generally require qualifying HMOs to be treated as a single dwelling for council tax, with liability resting with the landlord. Different provisions and practical issues may apply in Wales.

Questions can still arise about:

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• Whether the property falls within the relevant HMO definition

• Whether an area is genuinely self-contained

• Whether the property should have one band or several

• Who is liable for the council tax

• The effective date of a banding alteration

• Historic bills issued to tenants or landlords

• Separate annexes or flats

• Mixed domestic and non-domestic use

• Whether the council and valuation list reflect the same arrangement

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We examine the layout, facilities, occupation and relevant agreements before advising on the correct position.

Get help with HMO council tax

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Is the problem with the council or the Valuation Office?

Identifying the responsible organisation can prevent months of misdirected correspondence.

The local council deals with:

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• Who is liable

• Liability dates

• Discounts and exemptions

• Council Tax Reduction

• Payments, credits and refunds

• Empty-property premiums

• Recovery and enforcement

• Applying changes received from the Valuation Office

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The Valuation Office deals with:

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• The council tax band

• Whether the property should be in the valuation list

• Property divisions and mergers

• HMO valuation-list arrangements

• Deleting a demolished or substantially reconstructed property

• The effective date of valuation-list alterations

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Some cases require action by both organisations. A Valuation Office alteration may need to be completed before the council can revise the bill.

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What if the council refuses to change the bill?

If you disagree with a council decision about liability, a discount, an exemption or the amount payable, the first step is normally to write to the council and explain why the decision is wrong.

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The council should consider the representation and issue a response. If it refuses the request or does not respond within the applicable period, an appeal to the Valuation Tribunal may be available.

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The evidence submitted at the beginning of the dispute is important. It should clearly identify:

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• The decision being disputed

• The period involved

• The correction requested

• The relevant facts

• The supporting documents

• Any legislation or guidance relied upon

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We can review the decision and explain whether there appears to be a proper basis for taking the matter further.

Council tax arrears and recovery

Unpaid council tax can lead to reminders, a court summons, a liability order and enforcement-agent action.

Where recovery has begun, we consider:

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• Whether the underlying bill is correct

• Whether the liable person has been identified properly

• Whether discounts or exemptions are missing

• Whether payments have been allocated correctly

• Whether the account covers the correct period

• Whether the council has considered relevant personal circumstances

• Whether an affordable payment arrangement may be appropriate

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Raising a dispute does not automatically suspend the bill or recovery action. We can ask the council to review the case or consider pausing action where there is a genuine unresolved issue, but the final decision rests with the council.

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Should you continue paying during a dispute?

Council tax normally remains payable as billed while a dispute, band challenge or appeal is being considered. Stopping payment without agreement can lead to recovery action and additional costs. If the case is successful, the council should recalculate the account and apply any credit or refund due. If full payment is not possible, contact the council promptly and discuss an affordable arrangement.

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What evidence will be needed?

The documents required will depend on the issue, but commonly include:

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• The latest council tax bill

• A complete account statement

• Tenancy agreements

• Ownership or completion documents

• Evidence of occupation and vacation dates

• Utility bills

• Electoral or address records

• Proof of residence elsewhere

• Discount or exemption applications

• Medical or student evidence where relevant

• Floor plans and photographs

• Valuation Office correspondence

• Court summonses or enforcement notices

• Previous emails and letters sent to the council

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The evidence should provide a clear and consistent account of what happened.

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How we can help

Our council tax service can include:

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• Reviewing the bill and account history

• Establishing who appears liable

• Checking occupation and vacation dates

• Reviewing tenancy and ownership documents

• Identifying missing discounts or exemptions

• Examining backdated charges

• Reviewing the property’s valuation-list entry

• Advising on banding, deletion or HMO issues

• Preparing evidence-based representations

• Communicating directly with the council or Valuation Office

• Reviewing revised bills and account statements

• Advising on the Valuation Tribunal appeal process

• Assisting with arrears and recovery issues

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We identify the underlying problem before recommending a course of action.

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Why choose Business Rate Advisors Ltd?

Direct adviser contact

You will deal directly with Steve Adams or Mark Allen.

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Council and valuation expertise

We consider both the billing account and the property’s valuation-list entry.

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Evidence-based case preparation

We review the relevant documents and provide a clear explanation of the correction being requested.

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Realistic advice

We will explain the strengths and weaknesses of the case without promising an outcome that depends on the council, Valuation Office or Tribunal.

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Request a free initial review

Please send us:

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• The latest council tax bill

• The full property address

• The council account number

• A brief explanation of what you believe is wrong

• Relevant tenancy or ownership documents

• Evidence of the dates involved

• Previous correspondence with the council or Valuation Office

• Any urgent recovery documents

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We will review the initial information and explain the available options.

Call Steve Adams on 07415048643
Call Mark Allen on 07376443943
Office: 01225667747