Council tax

All appeals must be made in writing to Wiltshire Council, see contact the council tax team for our address details. If you are successful, a refund will be issued where applicable. 

Banding appeals

Each property is put into a council tax band by the Valuation Office Agency (VOA) (opens new window), not Wiltshire Council. The band is based on the property's value in 1991. If you think your council tax band is wrong, you must contact the VOA office directly to make an appeal (opens new window).

If your appeal for re-banding is successful and your property is put in a lower band, you will be entitled to a refund for any excess amount you have paid, back to the date it was first banded. If your appeal results in your property being banded higher, you will be expected to pay the higher rate of council tax from that point onwards.

Please read the VOA's information regarding how a banding is set to carefully consider your appeal. If your property is re-banded following an appeal, the VOA will notify us directly of the change.

Council tax bill liability appeals

If you feel that an error has been made on your council tax bill, you can appeal it with us. We can only issue bills on the information we have been provided; it is your responsibility to keep us up-to-date when there are changes to your household that might result in an increase or reduction on your bill. You will need to inform us if:

• you are no longer living in the property
• you are no longer the owner of an empty property
• you think you are entitled to a reduction or exemption on your council tax

All appeals must be made in writing to Wiltshire Council - contact the council tax team. If you are successful, a refund will be issued where applicable.

If your appeal to us is unsuccessful and you want to take it further, seek independent advice with the Valuation Tribunal (opens new window), which offers a free service to all council tax and business rate payers who wish to appeal.

You still have to pay your council tax while we are processing appeals, or applications for discounts, exemptions or reductions.