Consolidated Practice Statement
This simplified Consolidated Practice Statement is effective from 1 April 2018. It introduces an exchange and disclosure process for all council tax appeals.
This consolidated simplified Consolidated Practice was effective from 1 April 2017 to 1 April 2018. It replaced earlier practice statements with some exceptions. This is because the disclosure and exchange of evidence process only changes for appeals where the notice of hearing is issued after 1 April 2017.
What this means for rating appeals
The following remain in force for 2010 rating list appeals where the notice of hearing was issued before 1 April 2017:
- A7-1 NDR Disclosure & Exchange
- B3 Appellants non-attendance
What this means for council tax appeals
The process described in the new Practice Statement on page 29, Disclosure for council tax appeals, does not apply to appeals where the notice of hearing was issued before 1 April 2017