Council Tax and Valuation Appeals

You may appeal your Council Tax bill (such as liability, discounts and exemption) and your property's Valuation Band (the band in which your property is placed in the Valuation Roll).

You can appeal the following Council Tax matters:

  • if we are charging you Council Tax and you do not think that you are the person who should pay
  • if you think you should get a discount and we are not giving you one, or we are not giving you the correct amount of discount
  • if you think your property should be exempt from Council Tax

Appeals must be made within two months of the date of decision or the date of the Council Tax bill to which you disagree. To appeal please write to: The Chief Financial Officer, The Moray Council, Council Office, High Street, ELGIN, Moray, IV30 1BX.

You or your representative must sign your appeal and it must contain the following information:

  • your name, address and the date
  • the address of your property (if different)
  • the reference number shown on your Council Tax bill and the date of issue
  • your reasons for appealing and any proof that supports your appeal
  • if a representative signs for you, they must also include their name and address

We will consider your appeal and let you know our decision as soon as we can. If you are not happy with our decision, you may be able to appeal to the Local Taxation Chamber.

Valuation Band

You may be able to appeal against the valuation band of your property for one of the following reasons:

  • If the whole or part of the property has been demolished
  • If you have moved house and think the valuation band of your new house is wrong (you must appeal within 6 months of taking over the property)
  • If the Assessor has altered the band of the property (you must appeal within 6 months of the band being changed)
  • If the surroundings of the property have changed
  • If improvements have been made to the property and it has then been sold

If you are thinking about making an appeal against the valuation band of your property, please remember that the valuation was based on capital values as of the 1st April 1991. You cannot compare the price of a property you have recently bought to the valuation band the property is in. If you have a query about the band in which your property has been placed, you should contact the Grampian Assessor.

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