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Rating Valuation Appeals (Documents)

Volume 722: debated on Tuesday 21 December 1965

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83.

asked the Chancellor of the Exchequer what is the practice of the Inland Revenue Valuation Department as to the times at which they supply local authority rating officers, and the householders affected, with documents, such as the Schedule of Comparative Values necessary on an appeal.

Except for certain appeals to the Lands Tribunal, the Valuation Officer is not required by law to supply in advance of the appeal hearing a schedule of the properties which he intends to cite as comparable. Although he commonly does so, there is no set practice about it or about the length of notice.