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About council tax appeals

The Valuation Appeal Panel is currently dealing with a number of Council Tax appeals.  Some of these appeals fall into the category where the Council Taxpayer's proposal to alter the banding of his or her house has been deemed by the Assessor for Lanarkshire Valuation Joint Board to be invalid on the grounds that the proposal has not been lodged within the appropriate time limits. In these situations, the appeal to Lanarkshire Valuation Appeal Panel is an appeal against the Assessor's decision to treat the proposal to alter the banding of the house as invalid. It is not an appeal against the banding itself. The Valuation Appeal Panel cannot consider the question of banding as part of the appeal against the Assessor's decision to treat the proposal as being invalid.

Any Council Taxpayer whose proposal to change the banding of his or her house has been deemed invalid by the Assessor and who is considering appealing that decision or has already appealed that decision should visit the Scottish Government website and read the appropriate leaflets. The most relevant leaflets are "How to Appeal" and "Appeal Procedure". Lanarkshire Valuation Appeal Panel would also refer Council Taxpayers in this situation to the Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993 referred to on the home page.