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Appeals - Council Tax Reduction

You can challenge a Council Tax Reduction decision within two months of the original decision. This is called an Internal Review.

To request an Internal Review, write to:

Council Tax Reduction Team, Benefits Section, Pullar House, 35 Kinnoull Street, Perth, PH1 5GD and state the following:

  • Your name, current address and the property address the request relates to
  • The decision you are unhappy with and the reason why you are unhappy with the decision.

We will then write to you to confirm if we can change the decision.  

If we cannot change the decision, we will explain why.

You must still keep your payments up to date until your request is decided.

Appealing the outcome of an Internal Review

If you still believe the review decision is wrong, or if we have not responded within two months, you may then appeal to the Scottish Courts and Tribunals Service.

An appeal should be made with 42 days of the date of your Internal Review outcome letter,  and be sent directly to:

Local Taxation Chamber, SCTS, Bothwell House, First Floor, Hamilton Business Park, Caird Park, Hamilton, ML3 0QA

Further information, including application forms, are available via the Local Taxation Chamber website, by phoning 01698 390012 or by emailing

If you wish to appeal against a decision relating to your Council Tax banding, discounts, exemptions or Council Tax bill, please visit our Council Tax Appeal page for further information.

Last modified on 03 April 2023

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