22. Appeals
There are a number of grounds
on which a ratepayer or
relevant
person may be aggrieved and will wish to appeal, and different
arrangements refer to different grounds. The
Valuation
Tribunal has jurisdiction over appeals relating to
alterations to the local
rating list and
completion notices. The High Court, by way of
Judicial Review, has jurisdiction over appeals relating to
decisions by the billing authority and the issuing of a liability
order by the Magistrates Court.
22.1 Completion
Notice
A completion notice is served by the billing
authority and determines the date work on a newly erected property
or major structural alterations to an existing property is deemed
to be complete. The process often involves site visits and the
notice may be served up to three months in advance of the
anticipated completion date with the billing authority forming an
opinion as to how long any outstanding works should take.
Objections to the date in the completion notice can be resolved by
agreement and if not resolved an appeal can be made to the
Valuation Tribunal.
22.2 The Valuation
Tribunal
The Valuation Tribunal is an independent body
and each Tribunal serves the residents and businesses of several
adjacent billing authority areas. The Tribunal deals with many
other matters other than business rates appeals. The procedures for
valuation and completion notice appeals are very similar and can be
organised into the administration of the appeal (including
arbitration), conduct of the hearing, orders, reviews and further appeals.
22.3 Decision by Billing
Authority
Subject to conditions, a person may request
a judicial review if he is aggrieved by a decision of a billing
authority regarding liability, exemptions and relief.
22.4 The Conditions
No appeal may be made unless the aggrieved
person serves a
written notice on the billing
authority stating the matter on which he is aggrieved and his
reasons. Having served the notice an appeal may be made if:
- The aggrieved person is notified in writing by the authority
that they believe the grievance is not well founded, but the person
is still aggrieved
- The aggrieved person is notified in writing that steps have
been taken to deal with the grievance, but the person is still
aggrieved
- The billing authority makes no reply within two months of
receiving the notice.
22.5 The Written
Notice
Where an aggrieved person serves a written
notice on a billing authority the authority shall consider the
matter to which the notice relates and the reply shall include the
reasons for the belief held by the billing authority and where
appropriate a statement of any steps taken to remedy the
grievance.
22.6
Administration of the Appeal
There is no prescribed form on which to lodge an
appeal but as good practice Valuation Tribunals may offer a
standard form to ensure appellants include all the mandatory
elements. Within two weeks of receiving the appeal the Clerk to the
Tribunal will issue an acknowledgement to the appellant and the
billing authority.
The arrangements provide for the appeal to be
dealt with by written representation or under the Arbitration Act
1950. In the case of a valuation appeal, especially appeals
involving complex valuations, the Chair of the Tribunal has the
power to convene a pre-hearing meeting. The Clerk to the Tribunal
will give all parties 4 weeks written notice of the hearing of the
appeal.
22.7 Conduct of the
Hearing
Any party to the appeal may appear in person and
be represented by a legal or other representative who is not a
member of the Tribunal. The hearing will be in the presence of
three Tribunal Members with one elected as the Chair. If all
parties agree the hearing can proceed with only two members. The
conduct of the hearing, matters of evidence and the decision are all subject to
regulations.
22.8 The
Hearing
The hearing will be in public unless a party to
the hearing satisfies the Tribunal that a public hearing will
prejudice them. In the event of a non-attendance by one or more
parties to the hearing the Tribunal can dismiss the appeal or
conduct the hearing in their absence. The parties to the appeal may
present evidence and call witnesses. The Tribunal may conduct the
hearing in a manner of their own discretion, including whether to
take evidence on oath.
22.9
Evidence
Information shall be admissible as evidence of
fact and any document is presumed to be supplied by the person
supplying it in the capacity in which they purport to supply it.
The contents of a rating list may be proved by the production of a
copy of it certified to be a true copy by the valuation officer.
Prescribed arrangements must be followed regarding evidence supplied by a valuation officer.
22.10 Valuation Officer
Evidence
A valuation officer shall not use information at
a hearing unless having first given at least two weeks' notice to
every other party specifying the information, the media in which it
is held and the property to which it relates. Any person entitled
to inspect the information and take copies may do so provided at
least 24 hours' notice is given.
Any person on whom an information notice has
been served may serve notice on the valuation officer specifying
other property being used for comparison or any purpose relevant to
the person's case. The number of properties specified in the notice
shall not exceed whichever is the greater of four or the number in
the valuation officer's notice.
The notice may require the valuation officer to
permit him to inspect and make copies (other than photographic
copies) of any document containing information relating to those
other properties and to produce or submit to the tribunal such
documents as before the hearing he has informed the listing officer
that he requires
22.11 The
Decision
An appeal may be decided by a majority decision
of the three Tribunal members. Where two members hear the appeal
and are unable to agree a decision the appeal shall be remitted to
a tribunal consisting of three different members. Where an appeal
is disposed of on the basis of a hearing, the decision may be
reserved or given orally at the end of the hearing. In all cases
the decision will be confirmed in writing accompanied by a
statement of the reasons for the decision and an Order to the billing
authority or listing officer where necessary.
22.12
Orders
On deciding a valuation appeal the Tribunal may
by order require a listing officer to alter a list and any
ancillary matter and the listing officer shall comply within six
weeks.
22.13
Reviews
If a party to an appeal makes a written
application within 4 weeks of a decision being given then the Chair
of a Valuation Tribunal has the power to review or set aside a
decision. Where a listing officer applies for the review he shall,
at the same time or as soon as practicable, notify the billing
authority of the application. The grounds that the Tribunal can
consider are:
- The decision was wrongly made as a result of clerical
error
- A party who did not appear can show reasonable cause as to why
he did not appear
- The decision is affected by a decision of the High Court or
Lands Tribunal.
Where practicable the tribunal that reviews
the decision should have the same members as the tribunal who took
the original decision. If the tribunal sets aside a decision it
shall revoke any order made in consequence of that decision and
order a re-hearing before either the same or a different tribunal.
As soon as practicable after a tribunal completes the review the
Clerk to the Tribunal shall give written notice of the decision to
every party to the appeal.
22.14 Further
Appeals
An appeal may be made to the High Court on a
question of law arising out of a decision or order of a tribunal.
That appeal may be dismissed if it is not made within four weeks of
the date of the decision, notice or order that is the subject of
the appeal. Where a listing officer makes an appeal he shall at the
same time, or as soon as practicable, notify the billing authority
of the appeal. The High Court may confirm, vary, set aside, revoke
or remit the decision or order of the tribunal and make an order
the tribunal could have made.