Rating Appeals, Process & Procedure

If it is considered that a rateable value or other entry appearing in the Rating List is wrong, it may be possible to submit a request for it to be altered

The request will normally be in the form of a Proposal to Alter the Valuation List

If the Valuation Officer does not accept the proposal as submitted the matter is treated as an appeal.

If it is believed the rateable value is incorrect

If part of the property has become exempt from rate liability

If there has been a material change in circumstances which is believed to have affected the value of the property

If it is believed the RV is inaccurate because of a decision of a Valuation Tribunal, Lands Tribunal or other Court in relation to another hereditament

A change in the physical state of the property such as adding to or demolishing part of it

A change in its use

Physical change in the locality

A change in the use of a neighbouring property

changes after that date are taken into account if they are of a physical nature

examples being, the opening of a competing shopping centre or filling station or extensive street works temporarily damaging trade

changes that are simply financial or economic, such as a general downturn in trade or the economy would not be taken into account

Identify the List entry.

Identify the List entry.

Name and address of occupier and owner.

Details of what is proposed.

Grounds for the proposed alteration.

Details of the proposer.

Details of rent where payable.

Capacity in which made.

Any rent passing, whether an “arms length” transaction or not, has to be included unless the Proposal is seeking: A deletion A description change or An address change

Basically restricted to the owner or the occupier or persons with certain legal interests in the property at the date the proposal is made.

Former ratepayers of the property who wish to challenge an alteration made to a Rating List by the VO for a period when they were the ratepayer.

In certain circumstances Billing Authorities can make a proposal.

A proposal has to be made before the end of the List in which it appears i.e. before 31 March 2015 for the current List.

a) proposals citing court or tribunal decisions that allow a further 6 months i.e. up to 30 Sept 2015

b) VO’s have a general right to alter the List for an additional year, i.e. up to 31 March 2016 in this List. It is then possible to challenge (or object) to any change for a period of up to 6 months from the date of the VO proposal.

b) VO’s have a general right to alter the List for an additional year, i.e. up to 30 March 2016 in this List. It is then possible to challenge (or object) to any change for a period of up to 6 months from the date of the VO proposal.

It is not possible to make a proposal in respect of a List entry if you have previously made a proposal in respect of the same List entry on the same grounds.

a fresh proposal can however be made if circumstances affecting the property, or the locality, have changed since the publication of the List or

if the VO has altered the List and it is believe the altered entry is wrong.

Legislation therefore restricts the number of Proposals a ratepayer can make to a single challenge per event i.e. one compiled list proposal, one MCC proposal and one challenge to a VO Notice

The Valuation Officer can serve an “invalidity Notice” at any time within 4 weeks of receipt of a Proposal

Ratepayer can challenge the validity notice and take his case to be heard at Valuation Tribunal.

The ratepayer can act for himself or he can appoint a representative.

Responsibility of the ratepayer to confirm who is acting by writing to the VO.

Not the responsibility of the ratepayer to confirm who is acting by writing to the VO.

If a proposal is accepted as valid but not deemed to be acceptable or “well founded” by the VO it is put into a “program of discussion”.

The VO will fix a “start date” for discussion of the Proposal and a “target date” in which it is hoped to reach a settlement.

A settlement can be either agreed between the parties or withdrawn by the proposer

A settlement can't be either agreed between the parties or withdrawn by the proposer

If a settlement is reached through discussion or negotiation an agreement form will be drawn up by the VO and signed by the proposer, and if appropriate, the ratepayer at the date of agreement

If agreement can’t be reached the case will be referred to the Valuation Tribunal

Strict procedures and timetables must be followed when pursuing a case to Valuation Tribunal. Failure to comply may lead to the case being “struck out” by the VT.

The Valuation Tribunal (VT) is an independent appeals tribunal, funded by Parliament, to handle Council Tax and Rating appeals in England.

It provides a free service at local hearings and the members who hear appeals are unpaid volunteers, albeit trained and experienced

The VT is independent of the Valuation Office Agency and Billing Authorities (Local Council)

Appeals against non-domestic rateable values and council tax banding.

Invalidity Notices.

Completion Notices.

Penalty Notices.

Transitional Certificates.

Drainage Rates.

Fairly informal and usually at a local venue such as Council offices.

Ratepayer/agent and VO to present their case.

Opportunity given to cross examine the other sides evidence and the Tribunal may also ask questions on each parties evidence.

When presented the Tribunal will retire to consider a judgement and will either give a decision on the day or a written decision given within a month of the hearing date.

If you are not happy with the decision reached by the VT an appeal can be made to the Lands Tribunal (LT).

The appeal must be made within four weeks of the date of the VT decision.

LT will charge a fee for making the appeal and costs will be awarded against the losing side.

If it is considered that the VT made their decision outside its powers or did not act correctly at the hearing an appeal to the High Court can be made for a Judicial Review