Council Tax appeals

Making an appeal against your Council Tax Band.

You may only appeal against the Council Tax Band allocated to your property if:

  • You believe that the banding should be changed because there has been a material increase or material reduction (this is explained below) in the value of the dwelling.
  • You start or stop using part of your home to carry out a business, or the balance between domestic and business use changes.
  • The Listing Officer has altered the entry for your property in the Council Tax Valuation List and you don't agree with the change. You have six months to appeal.
  • You become a new Council Taxpayer for a home, you have a six months to challenge the valuation band of your property. You may do this as long as the previous occupier has not appealed with the same reasons.

A material increase in value may result from building, engineering, or other work carried out on the dwelling. In these cases revaluation does not take place until after a sale - so the person appealing would usually be the new owner or resident.

A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of the local area or an adaption to make the dwelling suitable for use by someone with a physical disability. In these cases revaluation should take place as soon as possible.

An appeal on any of the above grounds must be made to the Listing Officer (not to the Council) at:

Rufus House,
Castle Street,
Carlisle
CA3 8TJ

Telephone: 01228 600200

Making an appeal against liability for Council Tax

You can also appeal if you think you are not liable to pay Council Tax.

This may be because:

  • you are not the resident or owner
  • your property is exempt
  • you think the Council has made a mistake calculating your bill.

If you wish to appeal on these grounds you must first notify Carlisle City Council in writing, so that we can reconsider the case.

Making an appeal does not allow you to stop paying Council Tax that you owe in the meantime. If your appeal is successful we will refund you any overpaid Council Tax. If you make an appeal and you are still not satisfied that a proper decision has been reached (or you are not notified of a decision within 2 months of making your appeal) you can then appeal to a Valuation Tribunal.

Details are available on request from Carlisle City Council on 01228 817200, by e-mail or by contacting the Listing Officer (Valuation appeals only) on 01228 600200.


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 01228 817000

Carlisle City Council
Civic Centre, Carlisle, Cumbria,
CA3 8QG