The Valuation Tribunal is a free, independent appeals body for citizens to use when challenging decisions of the Valuation Office Agency or local councils in matters of council tax or business rates.

The Valuation Tribunal receives public funding (allocated from Parliament’s Public Spending Review). It cannot award costs. People making an appeal have to meet their own costs, for example for travelling to the tribunal hearing or paying for someone to represent them if they decide not to represent themselves.

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, the Valuation Tribunal Service (VTS), also a statutory body.