The Valuation Tribunal is an 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). The service it provides is free for council tax payers; those making an appeal against the 2017 rating list pay a fee in most cases. The Tribunal 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.