You can appeal to the independent Valuation Tribunal if you received the notice less than 4 weeks ago.
You can appeal within 4 weeks of receiving the invalidity notice. We will need a copy of the notice with your form. You can complete and submit an appeal online by clicking here, or you can download a form to complete offline by following this link. Or we can send you a form if you contact us.
You will need to persuade the Tribunal panel that your proposal was indeed valid. So for example if you believe you made it in time, you might provide proof of postage.
The following are the most common reasons for a proposal not being valid:
- You made the proposal too late. For example, you made it after the legal time limit.
- You did not fill in the proposal properly. For example, you did not give reasons why you believed that the banding was wrong or you did not give full information about a decision of the Valuation Tribunal or a higher court that you thought was relevant to your case.
- You did not have the right to make a proposal. For example, you were not the occupier, owner or tenant of the appeal property when you made the proposal.
The Valuation Tribunal or a higher court has already considered an appeal on the same facts in relation to the same property.
You can find more information by looking at our
Council Tax Guidance Manual, and guidance booklets.
Please try to provide as much evidence as possible to support your case. You will be allowed to:
• give oral and written evidence;
• present anything that you believe will help your case, such as photographs or plans; and
• call witnesses.
There is an expectation that the parties have fully exchanged evidence and argument before the appeal was lodged and therefore there is no disclosure process. However, evidence or argument which a party has not shared with the other party must be exchanged prior to the hearing.
We send you a hearing notice, telling you where and on what date your appeal will be heard.
You could attend another hearing before yours to see what happens. Please contact us if you wish to do this.
Nearer the day, if we can, we will give you an idea of the time when your appeal might be heard.
You may decide not to carry on with your appeal at any time. If you do decide to withdraw your appeal, please let us know. You can use this form or email us.
You may –
- request a postponement if you have a good reason for not being able to attend on the day; or
- appoint a representative to present your case for you.
It is always better if you can come to the hearing so that you can answer any questions that the panel might have and so you can ask the other party questions. However, there are other options –
- Appeal heard in absence procedure. This is when you are not present at a hearing, though the other party, the VOA, is. The Tribunal decides the appeal on the documents you submit. If you want this to happen you must contact the Tribunal at least 14 days before the hearing.
- The decision without hearing procedure. In these cases, the parties have agreed that neither of them will be present at a hearing, and the Valuation Tribunal has agreed that this procedure can be used. The Tribunal will direct the parties to submit a written statement of case to the Tribunal and all other parties by a specified date.
Please remember that at this hearing, the panel will only consider whether your appeal is valid. It will not look at whether the banding of your property is correct. If your appeal is found to be valid, the valuation issue will be considered at another hearing.
The hearing is as informal as possible and we will try to put everyone at ease, but these are judicial proceedings and a degree of formality is inevitable.
The panel will follow a procedure set out in the Practice Statement Model Procedure.
The panel will decide who will put their case first, but if you would prefer to give your case first or second, please let us know.
During the hearing:
• the panel will ask you and the VOA to present your cases;
• you will be able to ask the VOA questions;
• the VOA will be able to ask you questions; and
• the panel and the clerk can ask you and the VOA questions.
Before the panel retires to make its decision, it will ask you if you would like to summarise your case (in other words, go over the main points of your case again).
The panel will make its decision based on the evidence and argument presented to it, bearing in mind what the law (legislation and case law) allows. The panel will retire at the end of the hearing to deliberate and will call the clerk in to provide legal advice and to help draft the reasons for the decision. However, the clerk takes no part in the making of the decision.
The Tribunal’s decision is not announced at the hearing. We send you a decision notice, usually within one month of the hearing.
When we receive your appeal we send you a Notice of Acknowledgement and a guidance booklet
We may send you a Hearing Reminder Notice or we will contact you by phone/email
We will send you a Hearing Reminder Notice or we will contact you by phone/email
We send you a Notice of Decision and a guidance booklet