Since January 2005 the Valuation Office Agency has issued two council tax instructions and advice (IA’s):
CT IA 010905—Council tax completion notice. This was issued on 1 September 2005.
CT IA 241005—Recording and inputting property details as part of council tax maintenance and appeals work. This was issued on the 24 October 2005.
The VTS estimated that there might be 1 million appeals from the revaluation, of which it was estimated 50,000 would require a hearing before a formal valuation tribunal panel.
The Valuation Tribunal Service estimated at around £l million the cost of developing their systems to handle appeals arising from the revaluation and for additional training for valuation tribunal members on the revaluation.