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Jurisdiction
Rating appeals

How appeals arise

Under the Local Government Finance Act 1988 and regulations made pursuant to it, the occupier of non-domestic property (or the owner where the property is vacant) pays rates on the basis of the entry appearing for the property (the "hereditament") in the local valuation list for the area (or, in the case of certain major hereditaments, the central valuation list). Valuation lists are maintained by valuation officers. Occupiers or owners may in certain circumstances make a proposal for the alteration of the entry in the list relating to their hereditament. If agreement is not reached with the valuation officer the matter is referred to a valuation tribunal (VT) for decision. The VT also hears appeals against completion notices served by valuation officers in respect of newly erected or altered buildings.

Appeals against a decision of the VT lies to the Lands Tribunal at the instance of any party who appeared at the hearing (or, if the appeal was determined by written representations, a person who made such representations).

Notice of appeal and notice of intention to respond

An appeal is made by completing and sending to the Registrar of the Lands Tribunal a notice of appeal on Form RA together with a cheque for the fee payable to the Tribunals Service. The fee is 1% of the rateable value, subject to minimum and maximum fees as set out in the Schedule of Fees, which may be viewed on our Rules and Legislation page. Other fees are payable during the course of proceedings. Notice of appeal on Form RA must be received within 28 days from the date of the VT decision. The notice must contain certain specified matters, including the grounds of appeal.

A copy of the notice of appeal will be sent to the other parties to the VT proceedings. A person on whom a copy of the notice of appeal is served who wishes to act as respondent to the appeal must within 28 days complete and send a notice of intention to respond on Form RA – NIR both to the Registrar and to the appellant. The notice must contain certain specified matters, including the grounds on which the respondent proposes to rely.

Statement of case and reply

Unless the case is assigned by the Registrar to the simplified procedure, within 28 days of receiving the respondent's notice of intention to respond the appellant must send both to the respondent and to the Tribunal a statement of case setting out full particulars of the facts relied on and any points of law on which the appellant intends to rely. Within 28 days of receiving the appellant’s statement of case, the respondent must send both to the appellant and to the Tribunal a statement of reply setting out full particulars of the facts relied on and any points of law on which the respondent intends to rely. The appellant's statement of case and the respondent's reply must contain any valuation which they propose to put in evidence, including particulars and computations, and full details of comparable hereditaments to which the party intends to refer.

Further information on the next steps, alternative procedures and the rules that apply is provided in the flowchart for appeals from the VT, the Lands Tribunal Rules, the Interim Practice Directions and Guidance and the Explanatory Leaflet.