Can foster carers appeal a council tax decision?

A foster carer can challenge a council tax decision where the bill, household calculation, discount, exemption or discretionary reduction appears to have been applied incorrectly. The usual route is to ask the council for a formal review first. If the dispute remains unresolved, the matter may be taken to the Valuation Tribunal for England, provided it falls within the tribunal’s jurisdiction.

Start by checking what type of decision you are challenging. This affects the correct appeal route. Common examples include:

• a refusal to apply a statutory discount, disregard or exemption;
• an incorrect number of liable adults being included in the household;
• a decision that fostering circumstances do not qualify for a discretionary reduction;
• an incorrect council tax liability decision; or
• a council tax banding decision.

A council tax banding dispute is generally dealt with by the Valuation Office Agency rather than the Valuation Tribunal. A Council Tax Reduction decision may also have its own review and appeal process, so check the decision notice carefully.

Ask the council to reconsider the decision. Write to the council tax department and explain precisely what you believe is wrong. Include your council tax account reference, the address concerned, the date of the bill or decision and the outcome you are requesting. Ask the council to provide:

• the legal basis for its decision;
• the facts it relied on about your household and fostering arrangements;
• the council’s policy, where it has used discretionary powers; and
• a revised bill or written explanation if it maintains its position.

Keep copies of your correspondence and send documents in a way that provides a record of delivery. A telephone conversation can be useful, but follow it up in writing so there is a clear account of what was discussed.

Provide evidence relevant to the issue. Depending on the dispute, this could include your fostering approval details, confirmation from the fostering service, placement information, dates showing when circumstances changed, household details and previous council tax bills. Only provide information that is relevant to the decision, and take care when sharing details about a child’s identity or placement.

Being a foster carer does not automatically make the foster carer’s home exempt from council tax, nor does receiving fostering payments by itself create a council tax exemption. The important question is whether the statutory rules apply to the household and whether the council has properly considered any discretion available to it. A council must not refuse a request simply because the applicant is a foster carer; it should assess the actual facts and apply the relevant rules or policy.

Appeal to the Valuation Tribunal where appropriate. If the council issues a decision and you disagree with it, or does not deal with your written challenge, you may be able to appeal to the Valuation Tribunal for England. The tribunal is independent of the council. It can consider certain disputes about council tax liability, discounts, exemptions and reductions, but it cannot decide every type of council tax complaint.

Appeal deadlines apply. The time limit will usually run from the date of the council’s written decision, and different arrangements can apply where the council has not responded. Read the decision notice and the tribunal’s current instructions carefully. If the issue is council tax banding, use the Valuation Office Agency’s challenge process instead.

When preparing a tribunal appeal, set out the facts in date order and explain why the council’s decision is wrong. Attach the bill, your correspondence with the council, its response and supporting evidence. Focus on the legal and factual issue rather than on general dissatisfaction with the council’s service.

Continue dealing with the bill while the appeal is pending. An appeal does not automatically cancel the council tax liability or stop recovery action. Unless the council confirms otherwise, continue paying the amount that is due, or ask the council in writing what payment arrangement applies while the dispute is considered. Keep records of payments and contact the council promptly if the bill changes.

If the dispute concerns a discretionary reduction, the tribunal will not normally replace the council’s policy with its own preferred policy. The strength of the case is more likely to depend on whether the council considered the relevant circumstances, followed its published approach and reached a lawful, rational decision. For a complex or high-value dispute, independent advice may be appropriate.