Valuation tribunals
Valuation tribunals are independent of the Valuation Office Agency, whose staff value homes and business properties for council tax and business rates. They are also independent of the billing authorities (local councils), which send out council tax and rates bills.
There are currently 56 valuation tribunals (VTs) in England, grouped into four regions, which are served by about 120 staff in 20 regional offices. [Location Details]
Valuation tribunals provide a free service; they cannot award costs. However, appellants have to meet their own costs in going to the tribunal hearing. They can represent themselves or have someone to speak for them, or can submit their case and evidence in writing.
Our guidance leaflets aim to help appellants through the appeals process. Offices can also provide a video or DVD that shows what happens at a hearing
Appeals
VTs deal with appeals about non-domestic rates and council tax. Appeals arise when the Valuation Office Agency (VOA) or the council do not agree with a ratepayer or council taxpayer’s contention and the ratepayer or taxpayer is not satisfied. VTs are independent of the VOA (who set rateable values on non-domestic properties and council tax bands for homes), and the billing authorities (councils) that send out the rates and council tax bills.
VTs also deal with a small number of appeals against Drainage Boards’ assessments of drainage rates.
Members
Each VT currently has a President and a number of Chairmen and members. They are all local volunteers who receive training and are experienced in hearing appeals. They come from a wide cross section of society. They are not paid but they are allowed to make claims to cover travel, meals and, where necessary, earnings lost due to their tribunal duties.
Usually, three members hear an appeal, although two members can hear an appeal if everyone at the hearing agrees.
Clerks
VT clerks are paid employees of the VTS and advise the members on points of procedure and law at hearings. They and the other tribunal staff act as contact points with the parties to appeals and send out information.
History
The Poor Relief Act of 1601 is generally recognised as the legislation that brought in a rating system, a property tax based on the value of real estate. The Overseers of each parish were empowered to make a rate and collect it from every inhabitant or occupier of land, to support the poor of that parish. At that time you could appeal to the Quarter Sessions about the rate, but not about your individual assessment for it.
The Union Assessment Committees Act 1862 brought Local Assessment Committees into being for hearing appeals against the rate. These were judicial but informal, an ethos that is retained today. These committees became Local Valuation Courts in 1948 and were renamed Valuation and Community Charge Tribunals in 1988. In 1992, with the demise of community charge, they were again renamed as VTs.
Until 1 April 2004, VTs employed their own staff, but relied on a government department (latterly the Office of the Deputy Prime Minister) for overall management and funding.
Jurisdiction
There are a number of Acts of Parliament and Statutory Instruments relating to the work and jurisdiction of VTs.
The tribunals were established on 1 May 1989 as successors to Local Valuation Panels, constituted by the Local Government Act 1948.
The Local Government Finance Act 1988 renamed Local Valuation Panels and Courts as Valuation and Community Charge Tribunals. Jurisdiction was extended to include appeals against certain aspects of the newly created community charge, together with valuation assessment appeals against the 1990 revaluation of non-domestic properties. Jurisdiction continued in respect of the right to hear appeals against Land Drainage assessments. Further powers were extended to consider the validation of completion notices.
The Local Government Finance Act 1992 extended jurisdiction to deal with council tax valuation and liability appeals.
Their jurisdiction was further extended to deal with appeals arising from the 1995, 2000 and 2005 revaluations of non-domestic properties. They were renamed valuation tribunals.
Section 72 of the Local Government Act 2003 further empowered valuation tribunals to hear appeals against the valuation officer’s decision to invoke a penalty for failure to provide requested rent return information.
The appeals regulations are found in the following Statutory Instruments:
Council Tax Liability
Valuation and Community Charge Tribunals Regulations 1989 SI 1989/439
(as amended by SI 1993/292)
Council Tax Valuation
Council Tax (Alteration of Lists and Appeals) Regulations 1993 SI 1993/290
Non-Domestic Rating
Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993
SI 1993/291
Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005 SI 2005/65