What we do
By law, the Valuation Tribunal can look at appeals about
- the council tax band of a residential property (its ‘valuation’)
- whether you should be paying council tax (your ‘liability’)
- how much council tax you pay (your entitlement to a reduction)
- whether the date shown on a completion notice for your property is correct
- the rateable value on your business premises
- an invalidity notice issued by a valuation or listing officer
- a penalty notice you have received for failing to provide certain information
There are a number of Acts of Parliament and Statutory Instruments (SIs) which set out the jurisdiction of the Valuation Tribunal and the way it works.
The Local Government Finance Act 1988 as amended gives the Tribunal the authority to deal with appeals against non-domestic (business) rates assessments and completion notices, since the revaluation of properties for the 1990 rating list.
The Local Government Finance Act 1992 as amended empowers the Tribunal to deal with council tax valuation, liability, penalty and reduction (support) appeals.
Local Government Act 2003 gives the Tribunal responsibility for dealing with appeals against penalty notices issued by the Valuation Office Agency.
The appeals regulations are found in the following SIs:
Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 SI 2009/2269 as amended
Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009 SI 2009/2270 as amended
Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009 SI 2009/2268 as amended
Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012, SI 2012 No 2885
Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012, SI 2012 No 2886
Please remember that some parts of this legislation have changed and there may be further changes. You will need to check that the legislation you use is up to date. Larger public and law libraries hold copies of legislation. You can also see legislation on the following website: www.legislation.gov.uk.