Appeal a Council Tax decision

If you disagree with a Council Tax decision, you can appeal against:

  • being named as the person responsible for paying Council Tax
  • a decision not to award a discount or disablement band reduction
  • a decision not to designate the property as an exempt dwelling

Your initial appeal must be made in writing to:

Service Delivery Manager
PO Box 5650
Inverness
IV3 5YX

In your appeal, include the reasons why you believe the Operations Team has made the wrong decision.

Further appeals

If you are not satisfied with the outcome of your initial appeal, write to the Head of Revenues and Business Support, clearly explaining why you disagree with the Service Delivery Manager’s decision.

If you still disagree with the decision of the Head of Revenues and Business Support, you have the right to an independent appeal to the Local Taxation Chamber. Such appeals must be made in writing to the Head of Revenues and Business Support within four months of your original appeal, clearly stating the reasons for your appeal.

Head of Revenues and Business Support
PO Box 5650
Inverness
IV3 5YX

Actions to take regardless of your appeal

Regardless of your appeal, you must pay the amount on your latest Council Tax bill until your issue is resolved and you receive a revised bill. Failure to do so may result in further recovery actions.

Page last modified: 9 January 2026