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Consolidated Practice Statement

Consolidated Practice Statement – explanatory note

This simplified Consolidated Practice Statement been revised and is effective from 1 July 2017. It now encompasses appeals on the 2017 rating list.

The consolidated document replaced earlier practice statements and changed the disclosure and exchange of evidence process for all appeals where the notice of hearing was issued later than 31 March 2017.

 

Please note that these Practice Statements are no longer in force.  However, they appear here as parties may still wish to understand how an earlier appeal was dealt with by the Tribunal.

 

A. Pre-hearing

  1. Extension of Time Limits for Making Appeals
    (issued 15 July 2010) (effective from 15 July 2010)
  2. Listing of Non-Domestic Rating Appeals
    (issued 23 March 2010) (effective from 1 April 2010)
    Listing of Non-Domestic Rating Appeals
    (issued 1 November 2011) (effective from 1 January 2012)
    Listing of Non-Domestic Rating Appeals
    (issued 1 August 2014) (effective from 1 October 2014)
    Listing of Non-Domestic Rating Appeals
    (issued 11 August 2015) (effective from 1 October 2015)
  3. Complex Cases: Case Management
    (issued 23 March 2010, 1 February 2013) (effective from 1 April 2010, 1 March 2013)
  4. Postponements and Adjournments
    (issued 23 March 2010, 5 November 2013) (effective from 1 April 2010, 1 December 2013)
  5. Summoning of Witnesses
    (issued 23 March 2010) (effective from 1 April 2010)
  6. Decision without a Hearing
    (issued 23 March 2010) (effective from 1 April 2010)
  7. Non-Domestic Rates Disclosure and Exchange (Practice Statement A7-1)
    (issued 8 November 2011, 25 November 2013, 1 May 2014, 2 March 2015) (effective from 1 January 2012, 1 December 2013, 1 May 2014, 1 April 2015)
    this replaces the earlier Practice Statement A7 which can be viewed here
    President’s Explanatory Commentary to Practice Statement A7-1
    (issued 8 November 2011) (effective from 1 January 2012)
    this replaces President’s Explanatory Commentary to Practice Statement A7 which can be viewed here
    Amendments to Practice Statement A7-1
    (issued 25 November 2013) (effective from 1 December 2013)
    Amendments to Practice Statement A7-1
    (issued 1 May 2014) (effective from 1 May 2014)
  8. Sending and Delivering Documents
    (issued 11 January 2011, 25 November 2013) (effective from 1 February 2011, 1 December 2013)
  9. Initiating a Council Tax Liability Appeal
    (issued 10 August 2011) (effective from 1 September 2011)
  10. Points of Law and Principles of Valuation
    (issued 1 February 2013) (effective from 1 March 2013)
  11. Council Tax Reduction Appeals
    (issued 22 May 2013, 5 November 2013, 1 May 2014, 17 June 2014, 11 August 2015) (effective from 3 June 2013, 1 December 2013, 1 May 2014, 17 June 2014, 1 November 2015)
    President’s Explanatory Note to Practice Statement A11
    (issued 3 July 2013, 5 November 2013, 17 June 2014) (effective from 3 July 2013, 1 December 2013, 17 June 2014)

 

B. The hearing

  1. Model Procedure
    (issued 23 March 2010, 22 May 2013, 2 March 2015) (effective 28 March 2012, 3 June 2013, 2 March 2015)
  2. Duties and Responsibilities of the Clerk/Tribunal Officer at the Hearing
    (issued 23 March 2010) (effective from 1 April 2010)
  3. Appellant’s Non-Attendance
    (issued 23 March 2010, 2 March 2015) (effective from 1 April 2010, 2 March 2015)
  4. Hearings in Private and Extraordinary Venue
    (issued 23 March 2010, 1 February 2013) (effective from 1 April 2010, 1 March 2013)
  5. Listed appeals where the parties have reached agreement
    (issued 28 July 2010) (effective from 2 August 2010)
    Temporary suspension for Kent and Leics 2010 List appeals (effective from 10 August 2016)
  6. Use of Case Law
    (issued 2 March 2015) (effective from 2 March 2015)

 

C. Post-hearing

  1. Reviewing and Setting Aside Decisions
    (issued 15 July 2010, 1 May 2012, 20 March 2013) (effective from 1 August 2010, 1 May 2012, 1 April 2013)
  2. Applications for Reinstatement Following Striking Out and Withdrawal and Lifting of a Bar
    (issued 26 July 2010, 1 May 2012, 1 February 2013) (effective from 1 August 2010, 1 June 2012, 1 March 2013)
  3. Publication of Decisions
    (issued 31 January 2011, 1 February 2013, 25 November 2013) (effective from 1 February 2011, 1 March 2013, 25 November 2013)
  4. Lead Appeals:Staying of Related Appeals
    (issued 14 July 2011) (effective from 1 September 2011)
  5. Statements of Reasons in Council Tax Liability Appeals
    (issued 2 March 2015, 11 August 2015) (effective from 2 March 2015, 1 September 2015)

 

D. Miscellaneous

  1. Professional Representatives
    (issued 23 March 2010) (effective from 1 April 2010)
  2. Temporary reduction in rateable value: Consent orders
    (issued 21 November 2011) (effective 21 November 2011)
Appellant’s case template

Click here for the appellant’s case template. This is designed to help you set out your case in full. When you have completed it you will need to add a list of (or an index to) all the documents you are submitting.


Appellant’s rebuttal document

Click here for the appellant’s rebuttal template. You can use this to explain why you disagree with or object to anything in the valuation officer’s case that you have not already mentioned.