The valuation tribunal
Business rates fact sheet
Valuation tribunals are independent organisations set up to settle rating appeals. Most cases are settled by agreement between the valuation officer and you or your advisor. If your case is not settled in this way, it will be considered at a hearing where you and the valuation officer will be able to put your case before the tribunal.
You can withdraw your appeal at any stage if you want to. You can appeal again later but you should bear in mind that this may affect the date of the appeal.
The hearing will take place as soon as possible after your discussions with the valuation officer have ended. However, the clerk to the valuation tribunal will give you at least four weeks' notice of arrangements for the hearing. Once this date has been set, you can only change it in special circumstances.
At least three weeks before the hearing the valuation officer will send you information on similar properties in the area that he or she intends to use at the hearing to support the valuation of your property. You can ask to see the full valuation of these properties if you want to.
Although it is best for you to go to the tribunal, it is possible for your appeal to be dealt with in the following ways.
Written submission
If you have not been able to go to the hearing but want the appeal to go ahead and there is no agreement for the case to be dealt with by written representation, you must write to the tribunal and give details of the points you want to make. The valuation officer will still go to the hearing.
Written representation
The tribunal can only deal with your appeal in this way if both you and the valuation officer agree to it. There is no formal hearing and the appeal will only be considered on the written evidence. However, the tribunal may still decide after looking at the evidence to hold a formal hearing.
Who will be at the hearing?
the members of the tribunal - These are voluntary members from the local community who may not be formally qualified but who have received training and are experienced in these types of issues. The tribunal and valuation officer are independent of each other.
the clerk - The clerk will act as an advisor on points of procedure and law. The clerk is a paid employee of the tribunal but does not take part in making the decision.
a representative from the valuation office.
you - You can go to the tribunal and put forward any evidence you want to present to support your case, or you can choose to send a representative. You can also bring someone along as a witness.
members of the public.
The tribunal
The hearing is fairly informal. However, the hearing will follow a procedure to make sure that both you and the valuation officer can present your cases.
During the hearing
The tribunal will ask both sides to present their cases. Each side will be able to question the other.
The tribunal may ask both sides questions. Before a decision is made both sides may summarise their cases if they want to. If you do not come to the hearing, the tribunal may dismiss your appeal.
Decision
The tribunal can give their decision verbally at the end of the hearing. However, most tribunals send their decisions by post with a written copy of the reasons for their decision.
The tribunal will base their decision on the evidence put before them. They do not have to accept either of the values put forward by you or the valuation officer. They may increase rateable values rather than reduce them.
The tribunal cannot award costs and you have to meet your own expenses. A solicitor may be able to give you some advice under the Legal Services Commission's legal help scheme.
The tribunal can review their decision in certain cases. You can appeal to a higher court if you are not happy with their decision. When the tribunal sends you their notice of decision, they will also send you details of what you can do next if you are not happy about the outcome of the hearing.
For further information please view the valuation tribunal service PDF document:
