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