I’m not happy with my banding. Can I appeal it?
An appeal against the banding of your house is described in the legislation as a ‘proposal’. The circumstances in which you can lodge a proposal are limited by the legislation.
If you became the taxpayer within the last six months, or the Assessor has changed the banding in that time, you may make a proposal to have the banding altered. If you have been in the house longer than six months, and there has been no change in the band since it was fixed in 1993, then you can only make a proposal if there has been a change in your house or its surroundings which you consider has reduced its value, or if there has been an appeal decision in respect of a house similar to your own which gives you grounds to consider that the banding of your house should be changed.
How do I make a proposal?
If you wish to make a proposal, you should contact the Assessor. The Assessor will send you a form on which to make your proposal. Fill it in and return it to the Assessor. He will acknowledge receipt of your proposal, and then will arrange to discuss the matter with you as soon as possible.
You can also make a proposal directly to the local Assessor online from the Scottish Assessors’ Association website at www.saa.gov.uk. More information on how to make a proposal including the time limits for doing this is available at https://saa.gov.uk/council-tax/council-tax-proposals//.
What happens if I still don’t agree with the banding?
If you are unable to agree with the Assessor, you may have a right of appeal to the First-tier Tribual for Scotland.