Jurisdiction

There are a number of Acts of Parliament and Statutory Instruments relating to the work and jurisdiction of the Valuation Tribunal.

Valuation tribunals were established on 1 May 1989 as successors to Local Valuation Panels that were 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 (‘poll tax’), 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. Their powers were extended to consider the validation of completion notices.

The Local Government Finance Act 1992 empowered valuation tribunals to deal with council tax valuation, liability and penalty appeals.

Their jurisdiction was further extended to deal with appeals arising from the 1995, 2000 and 2005 revaluations of non-domestic properties. Valuation and Community Charge Tribunals 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 56 local valuation tribunals ceased to exist and were replaced by a single Valuation Tribunal for England in 2009. The appeals regulations are found in the following Statutory Instruments (SIs):

Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 SI 2009 No 2269;

Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009 SI 2009 No 2270;

Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009 SI 2009 No 2268;

Valuation Tribunals (Consequential Modifications and Saving and Transitional Provisions) (England) Regulations 2009 SI 2009 No 2271;

Valuation Tribunal for England (Membership and Transitional Provisions) Regulations 2009 SI 2009 No 2267.

You can see these SIs and other legislation on the government website www.legislation.gov.uk.