Skip to main content

Valuation: Appeals

Volume 497: debated on Tuesday 13 October 2009

To ask the Chancellor of the Exchequer what rights of appeal (a) council taxpayers and (b) business ratepayers have in relation to decisions of the Valuation Office Agency. (290417)

Council tax and business ratepayers have the following rights of appeal against decisions made by the Valuation Office Agency’s (VOA) listing and valuation officers:

In the first instance, a ‘proposal’ may be made to alter the valuation band or rateable value of their property. Further information on how to do this can be found on the VOA’s website at:

For council tax:

http://www.voa.gov.uk/council_tax/can_i_appeal.htm

and on the Scottish Assessors’ website at:

http://www.saa.gov.uk/proposals.html

For business rates:

http://www.voa.gov.uk/business_rates/2005AppealsFAQs.htm

If a taxpayer is not satisfied with the outcome of their proposal, they may subsequently appeal to an independent valuation tribunal. Further details on how to do this can be found at:

For council tax:

http://www.valuationtribunal.gov.uk/Council_Tax.aspx

For business rates:

http://www.valuationtribunal.gov.uk/Rating.aspx

If a council taxpayer disagrees with the decision of the valuation tribunal, they may appeal to the High Court on a point of law. Further information is available at:

http://www.valuationtribunal.gov.uk/Attending_A_Hearing/Your_questions_answered.aspx

If a business ratepayer disagrees with the decision of the valuation tribunal, they may appeal to the Lands Tribunal, further information can be found at:

http://www.landstribunal.gov.uk/index.htm

and

http://www.landstribunal.gov.uk/Documents/ExplanatoryLeafletJune09.pdf

which also sets out the subsequent right of appeal to the Court of Appeal on a point of law.

Council tax or business ratepayers may also be able to seek a Judicial Review, by the Administrative Court, on decisions made by VOA officers. Further information is available at:

http://www.hmcourts-service.gov.uk/cms/1220.htm