How to appeal a Council Tax decision or liability order

If you don't think you should be liable for Council Tax or disagree with a decision following an application for a discount or exemption you have the right of appeal.

Only the person liable for the Council Tax may appeal, although this does not prevent someone acting as a representative for that person.

You must not withold payment of Council Tax during the appeal process. If your appeal is successful any overpayment will be refunded.

Appeal process

There are 3 stages to the Council Tax appeal process:

1. submit your Council Tax appeal online or in writing (clearly mark your letter as an appeal) - we'll consider your appeal and write to you with our decision
2. if you're not happy with our decision you can appeal to the Valuation Tribunal
3. if you're still not happy you can appeal to the High Court on a point of law

Appeal a Council Tax decision using our online form

Issues with a liability order, court summons or costs

For issues related to a court summons, court costs, or a liability order you must contact our Recovery Team. If the matter has not been resolved by the court date you can raise it at the Magistrates Court.

You can contact the Recovery Team by email at recovery@oxford.gov.uk or by telephone on 01865 252856

If we receive an appeal about court matters we will forward it to them.

Things you can't appeal (and what to do instead)

Don't use the appeal process if:

• you disagree with your property band - instead see Challenge your Council Tax band at GOV.UK.
• you can't pay your bill - instead see Problems paying your Council Tax.

Appeal time limits

We have two months to consider your appeal.

If you don't get a response from us after two months you can appeal to the Valuation Tribunal. You must do this within four months of your original appeal.

If you get a response but you disagree with our decision you can appeal to the Valuation Tribunal. You must do this within two months of our response.

External help and resources

• Council Tax appeals at the Valuation Tribunal Service website
• Appeal a Council Tax bill or fine at GOV.UK
• Appeal a fine or completion notice at GOV.UK