Havant Borough Council > Business > Business Rates

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.