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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 a 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 sending to the Registrar of the Lands Tribunal a written notice, using the standard form of notice, indicating an intention to appeal. Notice of appeal must be received within 28 days from the date of the decision. It must contain certain specified matters, including the grounds of appeal, and include the appropriate fee.

The Registrar will serve a copy of the notice of appeal on the other parties to the VT proceedings. A person on whom a copy of the notice of appeal is served must respond, (if he/she intends to) within 28 days by sending a notice of intention to respond 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 one to which the simplified procedure is directed to apply, the appellant must, within 28 days of the respondent's notice of intention to respond being sent, send to the respondent and to the Tribunal a statement of case, including full particulars of the facts relied on and any points of law on which he/she intends to rely. The respondent must then send to the appellant and to the Tribunal a statement of reply within a further 28 days. The appellant's statement of case and the respondent's reply must contain any valuation which either party proposes to put in evidence, including particulars and computations, and full details of comparable hereditaments to which the party intends to refer. Thereafter the general procedures apply.