The Valuation Tribunal
The Valuation Tribunal deals with appeals about council tax and non-domestic (business) rates. Appeals arise when the Valuation Office Agency or the council do not agree with a ratepayer or council taxpayer’s contention and the taxpayer or ratepayer is not satisfied. The Valuation Tribunal also deals with a small number of appeals against drainage boards’ assessments of drainage rates.
The Valuation Tribunal is independent of the Valuation Office Agency (VOA), whose staff value homes and business properties for council tax and business rates. It is also independent of the billing authorities (local councils), which send out council tax and rates bills.
The Valuation Tribunal is resourced from public funding (allocated from Parliament’s Public Spending Review). It is an independent appeals body for citizens to use freely, allowing them to challenge decisions of the VOA, councils and drainage boards in matters of valuation and liability. The Valuation Tribunal provides a free service; it 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.
The Valuation Tribunal is the name that includes the judicial and administrative parts of the service. The judicial part is a statutory body called the Valuation Tribunal for England (VTE), which is supported by the administrative part, also a statutory body, the Valuation Tribunal Service (VTS).
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