Under consideration PE2172: Allow late proposals to alter the Council Tax Valuation Band in exceptional circumstances
Calling on the Scottish Parliament to urge the Scottish Government to amend Council Tax regulations to allow late banding alteration proposals in exceptional personal or compassionate circumstances, including bereavement, illness, sudden house moves, or lack of awareness of rights, particularly for tenants.
Background information
In Scotland, proposals to alter the Council Tax Valuation Band must be made within 6 months of becoming liable for a property. However, this rule is inflexible, and there is no allowance for late proposals even in cases of bereavement, serious illness, or other exceptional life events. I discovered, well after moving in, that my property is in a higher band than an identical neighbouring property, despite being less valuable. I submitted evidence and acted as soon as I became aware, but my proposal and subsequent appeal were dismissed purely on timing. This law disproportionately affects tenants, who are rarely told they can submit a proposal to alter the band or that such a strict deadline exists. In England and Wales, the system is more flexible and in certain circumstances allows band review requests to be made more than six months after starting to pay council tax for a property. I believe Scotland should offer the same fairness and discretion to protect people facing difficult circumstances from paying the wrong tax band for years without recourse.
19 signatures