Who must pay council tax

Appeals against sole or main residence

To appeal against a place being cited as your sole or main home, you must:

  • write to us
  • give your reasons
  • send us any evidence you have to support your claim

If we do not agree

If we do not agree, you can appeal to an independent body, the Valuation Tribunal. We will send you an appeal form on request.

Even if you appeal, the council tax must be paid as billed. If your appeal is later decided in your favour, we will return any overpayment.