Council tax - valuation and banding
Valuation tribunals are independent of the authority and the
valuation office agency. Members of the tribunal are local people
serving in a voluntary capacity. The clerk advises the tribunal on
legal matters and procedures.
Appeals can be made to the valuation tribunal in respect of
valuation matters, liability issues, completion notices, and
penalties.
The valuation tribunal may deal with an appeal by written
representation if all parties agree or by conducting a hearing.
Written representations can provide a relatively quick and
effective procedure for resolving straightforward appeals. The
appeal will be determined on the basis of the details on the appeal
form, along with any other representations the parties wish to
make.
Where an appeal is to be dealt with at a hearing, the clerk to
the tribunal must notify all interested parties four weeks in
advance of the time, place and date of the hearing. An appeal
hearing is usually dealt with by three members of the tribunal. An
individual may attend in person or ask someone else to represent
them.
The decision of the tribunal, along with the reasons for its
decision is given to all parties in writing.
In certain circumstances an individual may request a review of
the tribunal's decision. The request must be made in writing within
four weeks of the notice of decision. A request for a review can be
made for example because the decision was incorrect due to a
clerical error, or because a party can show reasonable excuse for
not attending the hearing.
There is no further right of appeal against the decision of a
valuation tribunal, except for an appeal to the High Court on a
point of law only.
Council Tax payers are required to make payment as shown on the
demand even though there may be an outstanding appeal. However
where the appeal is in respect of a penalty, no payment need be
made.