The grounds for appeal about banding are limited to:

• Where there has been a material increase or material reduction (this is explained below) in the dwelling's value;
• Where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes; 
• Where you become the taxpayer in respect of a dwelling for the first time (any appeal must be made within 6 months of the date you occupy your new property but, if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again);
• 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 will 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 adaptation to make the dwelling suitable for use by someone with a physical disability. In these cases revaluation should take place as soon as possible.

Any such appeal should be made to:

The Listing Officer Enkalon House 92 Regent Road Leicester Road LE1 7DD Tel No 0116 2800200 Fax No 0116 2800299

Appeals against the banding should not be made to the council.

You may also appeal if you consider that you are not liable to pay Council Tax, for example, because you are not the resident or owner, or because your property is exempt.

If you think we have made a mistake in calculating your bill and you wish to appeal on these grounds, you must first notify the Council Tax Section in writing so that we have the opportunity to reconsider the case.

Making an appeal does not allow you to withhold any payments in respect of Council Tax. If your appeal is successful you will be entitled to a refund of any overpaid tax. Further details of the appeal procedures can be obtained from the Council Tax Section on 01455 238141.