Rating Manual section 1: statutory authority and legal background

Part 1: powers and duties of the Valuation Officer

The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.

1. General

1.1 Each unit head is the statutory Valuation Officer (VO) for the Billing Authorities (BA) within the unit boundaries and takes on the responsibilities contained in the Local Government Finance Act 1988

1.2 Unit VOs need to be aware of the statutory responsibilities for which they are accountable and make appropriate arrangements, particularly for any delegated tasks. These need to be transparent, and satisfy any enquiry about fairness and impartiality of the VO and their representatives.

1.3 A Unit VO will need to maintain overall control over casework and list maintenance, and these arrangements will need to make it clear who is responsible to the VO for what, and should be kept available for audit purposes.

1.4 Unit VOs will need to set requirements on team leaders and specialist teams to ensure that the VOs are kept informed of work progress and particular concerns and problems so that they know that statutory responsibilities are being properly carried out in their names.

2. Appointment of a Valuation Officer and central Valuation Officer

2.1 The Commissioners of HM Revenue and Customs are responsible for the appointment of a “valuation officer” for each Billing Authority (BA) in England and Wales. This is a statutory appointment under the provisions of s.61(1) of the Local Government Finance Act 1988 (LGFA 1988 which provides that –

‘The Commissioners of HM Revenue and Customs shall appoint –

a valuation officer for each Billing Authority …’

In practice, a VO has responsibility for a valuation area that includes more than one BA area.

2.2 The VO’s statutory duties are set out in s.41(1) LGFA 1988:

‘The valuation officer for a Billing Authority shall compile, and then maintain, lists for the authority (to be called its local non-domestic rating lists).’

Unit VOs are responsible for all functions carried out in performance of those duties, whether by themselves in person or on their behalf. This includes specialists in other units, where the NSU including Mineral Valuers are undertaking work under the authority of the Unit VO.

2.3 The Commissioners of HM Revenue and Customs are also responsible, under the same section, for the appointment of the central valuation officer, one for England and one for Wales. Their duties are set out separately in s.52(1) LGFA 1988. It follows that Unit VOs have no authority to act in relation to any central list hereditament that may be located within their valuation area. The Unit VO does, however, have authority to act in relation to local list entries where the question arises as to whether the hereditament is, in whole or in part, a central list hereditament. In such cases the Unit VO should have regard to the contents of RM Vol. 2 Section 12, and in particular paragraphs 10 & 11.

2.4 The powers and duties of VOs, which are outlined in this and succeeding sections of this manual, must be read in conjunction with HR’s ‘The Guide’.

3. Unit VO role

3.1 Unit VOs need to be confident that delegated functions are being properly carried out. To minimise any risk of judicial review Unit VOs need to be aware of what is being carried out on their behalf.

3.2 Unit VOs, as VOs, have ultimate responsibility, when compiling and maintaining rating lists, for quality customer service as well as for technical quality.

3.3 Unit VOs are able to devolve certain of their statutory duties as a means of achieving the most practical working arrangement, but are ultimately responsible for those duties.

3.4 The Unit VO role is to oversee the contributions of the separate teams within the Unit, taking the lead in liaising with valuation tribunals, Billing Authorities and with representatives of professional bodies.

3.5 Unit VOs will not have personal knowledge of all hereditaments and localities, but will be expected to have an overall knowledge of value levels within their unit , and will be aware of the basis of the bulk classes, and relativities between one area and another. They should be seen to offer an overview of the highest assessments, and will be aware of sensitive properties and levels of RV.

3.6 While the Unit VO is ultimately accountable, the Team Leaders will be responsible to the Unit VO for whatever functions they and their teams carry out on behalf of the VO. They will be responsible for technical quality, and should bring to the attention of the Unit VO all those cases that give rise to any significant valuation, legal, and policy issues. Where a Unit VO needs to be informed on such an issue it is important that the Team Leader ensures that this is done before the action is taken in the Unit VO’s name.

(i) Rating Team Leaders will need to brief the Unit VO on high profile assessments, and on those properties where RV is significant or sensitive.

(ii) The Unit VO will need to be kept fully informed on all Upper Tribunal Lands Chamber cases, and may need to be involved in discussions with the valuer dealing with the case, the Technical Adviser or the relevant CEO valuer in NSU, and the Solicitor of the HM Revenue and Customs, if instructed.

(iii) Specialist teams in other units, the NSU and other units will need to keep the Unit VOs informed of the basis of valuation for the non-bulk properties under their control, briefing them on any major issues arising. The Unit VOs will also need to be informed of any litigation arising at the Upper Tribunal and above.

(iv) Other specialists will also be accountable to the Unit VOs for functions carried out in their names where delegated authority has been given. They will need to inform Unit VOs of what developments are occurring within their respective specialist fields, and any current litigation.

4. Authority of the Valuation Officer

4.1 A letter of authority for Rating is issued to the NDR Unit Head as the Valuation Officer for each Unit in England and Wales signed by the Chief Executive of the VOA. There are two separate versions for England and Wales, as well as a Welsh language version. (VO9059E and W).

4.2 Valuation Officers are then able to delegate the request of written information in their names and to authorise in writing those staff who need to enter premises in order to survey and value, or appear before the courts in litigation. A separate authority to inspect is issued by Listing Officers for Council Tax (VO9056) .

4.3 Without a correct letter of authority, actions taken may be invalid, Any VO who, at any time, is without an authority covering the whole of the valuation area concerned should telephone CEO Human Resources immediately.

4.4 If there is a gap between the end of one VO’s appointment and the start of the next (for example, because of death) it will be necessary to stock pile rating work until the new appointment has been made. There must always be a duly authorised VO in post.

4A. Liaison with Listing Officers

4A.1 In the case of composite hereditaments, that is properties that contain domestic and non domestic parts, it is essential VOs and LOs liaise to ensure they agree on the extent of the non-domestic and domestic use of the property so that the survey data for each tax is consistent with the other part

5. Representation at Valuation Tribunal hearings

5.1 Regulation 13 of The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 SI 2269 provides that:

“A party may appoint a representative (whether a legal representative or not) to represent that party in the proceedings, but the representative must not be a member of the VTE or the VTS or an employee of the VTS”.

And Regulation 29 of The Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 2005 (SI 2005/659) (WSI 2005/758) provides in Wales that:

“Any party to an appeal . . . . . may appear in person (with assistance from any person if he wishes), by counsel or solicitor, or any other representative….”

5.2 The VO may therefore delegate to any caseworker the duty of conducting cases before the VT where the appeal concerns a hereditament which has been valued by the VO or a member of the VO’s staff. Officers representing the VO at VT hearings require an authorisation to do so (this does not apply to those who may be called solely as witnesses to matters of fact, e.g. effective date). The form of that authorisation is shown at RM Appendix 2:1:1 and should be produced on office headed paper. It is available from Templates in Word using form VO 7911.

5.3 At VT hearings an officer conducting a case for the VO should not describe him/herself as “the valuation officer” but, rather, as the VO’s “representative”. Reference to the VO should be considered to be the one appointed officer.

6. Appearance before the Upper Tribunal Lands Chamber

6.1 For Upper Tribunal Lands Chamber hearings the term Valuation Officer is taken to include any officer authorised by the statutory VO in writing to act on that VO’s behalf.

6.2 Rule 11(1) of the The Tribunal Procedure (Upper Tribunal) (Lands Chamber) Rules 2010 SI No.2600 provides that “A party may appoint a representative (whether a legal representative or not) to represent that party in the proceedings”. This permits the valuation officer to appoint a representative.

6.3 If an officer other than the appointed VO is to conduct an appeal with or without legal representation, that officer should be issued with an authority to act as the VO for the purposes of the appeal. An appointed VO conducting a case personally, or legally represented, will be named as the appellant or respondent as appropriate on all procedural documents. This authority should be worded as in RM Appendix 1:1:3. It is available from Templates in Word using form VO 7912.

6.4 An authorisation is needed for each Upper Tribunal appeal. Where there are a set of related appeals, e.g. an appeal and cross appeal, an authority to cover both may be issued.

6.5 At the same time as notice of appeal or notice of intention to appear is sent to the Registrar of the Upper Tribunal a letter (RM Appendix 1.1.4) should be sent to all the parties who appeared at the valuation tribunal informing them that the officer has been duly authorised to act on behalf of the VO for the purposes of the appeal. Any challenge prior to a hearing to an officer’s entitlement to appear as a party to an appeal should immediately be reported to CEONSU. If the challenge is made at the hearing an adjournment should be requested and direct advice sought by telephone from NSU.

7. Arrangements for delegation

7.1 VOs must carry out their statutory responsibilities, but at the same time the nature and number of tasks that have to be performed mean that they will have to delegate tasks to staff at appropriate levels, both within the Unit and also to specialists outside the Unit structure, in particular to Mineral Valuers, specialists in other units and the National Specialists Unit.

7.2 All delegations or authorisations must be able to satisfy any enquiry about the suitability (particularly concerning ability and experience) of the delegate to perform the tasks allocated. Authorisations need to be able to stand appropriate scrutiny and should not be issued without due care.

7.3 Unit heads need to be satisfied that staff dealing with work are knowledgeable and able to properly undertake the work. VOs should decide which staff should undertake the functions of signing agreement forms, withdrawal forms and certificates. VOs should maintain a list of the specified members of the VOA staff formally authorised to act for them. This should indicate what functions they may undertake and for what Billing Authorities and classes.

7.4 VOs will need to arrange the issue of appropriate authorities referred to above to staff at all locations within the Unit, to staff in other units, to CEO NSU specialists, to Mineral Valuers and Building Surveyors. All authorisations must be signed by the statutory VO and a copy kept on the personal file of the recipient. A single composite authority letter has been designed to cover all authorities. Groups will need to maintain a schedule of authorities issued for control and audit purposes and an Excel Spreadsheet has been designed for this purpose. This can be used as a database using the Microsoft Mail Merge facility to produce the necessary standard authority letter. The spreadsheet and linked standard letter is accessible in P:\CEO1\Delegated authority\Delegated Authority\Delegated Authority for copying and the addition of individual group details.

7.5 The various functions carried out as part of the process of compiling and maintaining rating lists will all need to be delegated. However, all actions taken will be in the name of the statutory VO and should be signed correspondingly ‘for xxx Valuation Officer’.

(i) Disposal of proposals and appeals : It will be necessary for inspections, valuations, agreements , withdrawals , well founded proposals , and the service of Notices in connection with appeals (Reg 17 in England Reg 31 in Wales), to be delegated to appropriate members of staff within the Unit, and to the specialists outside the Unit, but the Unit VO will always have the ultimate responsibility for these operations.

(ii) Service of Notices to Alter the List : All functions necessary for the service of notices for list alterations can be delegated within the unit or to the remote specialist.

(iii) Service of FORs : The VO will delegate arrangements for issuing FORs and may delegate this to specialists. The LGFA 1988 allows VOs to specify the manner in which FORs are to be returned and therefore VOs may request the FOR to be returned direct to the specialist eg the Mineral Valuer. All FORs must be issued in the name of the individual Unit VO and therefore specialists authorised to issue FORs will need to arrange for forms to be rubber stamped, or otherwise, to show the VO’s name e.g. A. Smith, Valuation Officer South Central.

(iv) Issue of Certificates, and Apportionments and Determinations of Rateable Value:

The issue of certificates such as Transitional Certifications, certifications under Certificates of Apportionment and Certificates under the Rent Act 1977, can all be delegated. The signing of any Certificates, Apportionments, or Determinations should be devolved to Team Leader level. The issue of certificates such as Transitional Relief Certificates under SI 1990/ 608, SI 1994/ 3279, SI 1999 / 3379 and SI 2004/3387, and certificates of apportionment under section 44A LGFA 1988 can all be delegated.

Certain tasks such as determination of Rateable Value under the Landlord and Tenant Act 1954 cannot be delegated (See RM3:5:12.2).

(v) Appearance at VT : The right to represent the Unit VO at VT in respect of an appeal will be delegated to caseworkers (See para 5 above).

(vi) Lands Chamber Appeals : Unit VOs will take a close interest in Lands Chamber cases and should consider taking on high profile cases themselves following consultation with Director National Specialists Unit. Grade 7 and SEO staff otherwise taking cases will have strong support from Technical Advisers who will assist in the management of Unit Lands Chamber cases.

7.6 Staff should rely on the standard identity document VO 9053 when wishing to enter on, survey or value property.

7.7 At VT hearings a specialist valuer will normally be introduced by a caseworker from the Unit. The specialist valuer needs to request the relevant Valuation Officer to issue an authority worded as in RM Appendix 1:1:2 prior to any VT hearing.

7.8 The Building Surveyor and Plant and Machinery Valuer, if attending any VT hearing, will do so to give evidence as an expert rather than to represent the Valuation Officer and therefore will not need an authority to represent the Valuation Officer.

7.9 It is essential that caseworkers ensure that the appropriate authority has been obtained before representing the VO in any VT proceedings.

8. Inspection

8.1 Paragraph 7 of Schedule 9 of the 1988 Act deals with powers of entry for the purposes of the 1990 and subsequent rating lists. The VO “and any person authorised by him in writing may enter on, survey and value the hereditament.”

8.2 To comply with the requirements of Paragraph 7, all staff who are engaged in referencing and valuation duties for rating purposes must hold a written authorisation signed by the VO. The authorisation should be in the form shown at RM Appendix 1.1.1 and be produced on office headed paper. A copy should be placed on the recipient’s personal file, and the recipient should keep the original safely. It is not intended that it should be displayed to the public when a property is being inspected. The identity document VO 9053 is designed for that purpose. It should however be available if requested, either by a ratepayer or during the appeal process.

8.3 Whilst staff may continue to operate under written authorisation of the previous Unit VO new authorities should be issued shortly after the new VO takes up post.

9. Signature of documents

All documents issued by VOs under their statutory function must be issued either in their name or signed on their behalf by a member of staff to whom authority has been delegated. Unit instructions should clearly state which documents are to be signed by the VO, and which documents where authority is delegated to sign on the VO’s behalf. Unit instructions should clearly state which members of staff have the delegated authority to sign documents on behalf of the VO. Documents issued in exercise of delegated authority must be signed “for Valuation Officer”

10. Valuation Officer to be impartial

The VO must be completely impartial in all contact with members of the public, their appointed agents and Billing Authorities (BAs). All assessments must be made completely free from personal interest or prejudice. These assessments determine the amount of rate demands and it is therefore very important that there are no circumstances where an accusation of bias could be made against the VO.

11. Relations with the public

11.1 VO to be accessible to ratepayers

The VO and Rating Team Leader should be accessible to any ratepayer who requests a personal interview. Normally, correspondence or interviews will be conducted by the officer who is appointed to deal with the valuation of the hereditament in question. But sometimes a person with a grievance feels a greater sense of satisfaction if the matter can be discussed personally with the VO or a senior member of staff; an unnecessary appeal may be avoided if such a request is granted. At certain periods this may prove burdensome to the VO but, unless it is known to be frivolous or unreasonable, such a request should be met. Complaints on handling - not valuation- should be referred to the Unit Customer Service Manager.

11.2 Keeping ratepayers informed

In general, VOs should ensure that their staff are as helpful and informative as possible in their discussions with ratepayers. In particular, they should be made fully aware of their assessments and rights to make a proposal. It is important that ratepayers should not be left with the impression that they have not been given all the information to which they may be entitled. For instance, where informal discussions are initiated by a ratepayer or an accredited representative and the VO elects not to alter the rating list, the VO must ensure that the other party clearly understands that it is for that party to make a proposal if they so desire, provided there is a statutory right to do so.

11.3 Where a reduction of assessment is conceded by the VO or determined by the VT as a result of a temporary change of circumstances, such as road works, it is essential that the ratepayer should clearly understand that the VO reserves the right to restore the assessment, either wholly or partially, whenever there is a further change of circumstances eg on completion of the work. Where the VO alters the list by reducing the assessment in such cases, or settles a proposal, the VO should write to the ratepayer explaining the position and send a copy of the letter to the BA for information. Additionally, where the VO decides to restore the assessment, either partially or wholly, the VO Notice of Alteration of the Rating List should be accompanied by a further explanatory letter. A copy of the letter should also be sent to the BA together with the schedule of alterations.

11.4 Advice to appellant ratepayers

In appropriate cases VOs may, at their discretion, inform appellant ratepayers, or their agents, that proposals concerning comparable properties have been unsuccessful. Care should be taken to avoid making any statement from which the inference could be drawn that if the ratepayer proceeds to a hearing by the VT and is successful, that an appeal to the LT by the VO will follow automatically. VOs should be careful not to give any formal advice to ratepayers personally, either of a general nature or of a specific nature relevant to the subject enquiry or any particular appeal. If a negligent statement were to be made during the course of such advice, or if ratepayers were to be given a legitimate expectation of a particular course of action or practice (later not realised) VOs could face legal proceedings, including judicial review, being taken against them.

11.5 Need for care when giving assistance

VOs should make certain that all their staff take the greatest care when answering ratepayers’ enquiries and giving help, for example, on procedure or advice on rate liability arising from the operation of a scheme of transitional relief. The wish to assist should not lead to the giving of superficial advice where insufficient evidence or knowledge is available to reach a proper conclusion. Where an officer is unable to give accurate advice, it should be politely explained to the ratepayer that further consideration needs to be given to the enquiry. The matter should then be referred to a senior member of the VO’s staff.

11.6 Discovery of mistakes

VO staff must in general exercise caution in their admission of errors. Before any mistake is admitted, special care should be taken by the officer to ensure, beyond any doubt, that a genuine error has been made, and any possible errors should be discussed with the Team Leader or line manager before advice is sought from the UCSM on how to inform the ratepayer. Matters involving previous judgements by other members of staff must not be admitted as errors. Any complaint must be referred to the UCSM.

11.7 Prompt action on proposals

Whenever possible, every effort should be made to reach a decision on an assessment once the start date for the appeal sub-programme has commenced. Early attention should be given to cases where there are rate collection difficulties, the ratepayer has claimed hardship or legal proceedings for the non-payment of rates have been taken against a ratepayer. (See also para 12.3).

11.8 File notes of conversations

All staff must make a record of the details of any conversation on a case in either the Survey Remarks or Valuation Remarks fields, or in the Case Remarks facility on RSA, whether this conversation be by telephone or in person. This is particularly important for complaints.

12. Liaison with Billing Authorities

12.1 Need for close contact

VOs should make every effort to establish and maintain close contact with BAs. The relationship between VOs and BAs demands goodwill and co-operation on both sides.

12.2 Submission of reports by BAs

BAs should be asked to transmit “information” relating to the maintenance of Rating Lists, in accordance with Sch 9(6), LGFA 1988 at all times as speedily as possible. Reports must be dealt with promptly.

12.3 Cases involving legal proceedings

VOs should ask BAs to give them immediate written notification of any case where legal proceedings have been started for the non-payment of rates and there is a proposal outstanding. VOs should undertake to examine any such cases as a matter of urgency. BAs should be reminded of this arrangement periodically. (See also 11.7).

13. Liaison with neighbouring valuation officers

13.1 Valuation matters

Each Unit VO should ensure team leaders keep in touch with adjoining units so as to ensure uniformity in relation to the valuation of all classes of hereditaments dealt with by units directly. This applies particularly to properties situated close to boundaries and to hereditaments of an unusual, or special, nature.

13.2 Boundary properties

Where a property is divided by the boundary between valuation areas only one VO will be responsible for its valuation and for negotiations and appeal proceedings, but will consult the other VO concerned whenever it is necessary to do so. The VO responsible for the rating list in which the hereditament is entered will be responsible for these matters.

14. Reserved

15. Duties relating to rating lists

15.1 Compilation and maintenance of rating lists

VOs have a statutory duty to compile and maintain a Rating List for each Billing Authority area under their control. As part of this duty, VOs and their staff should note any physical changes to hereditaments, or other features, which are observed in the course of inspections that lead them to suppose that an alteration of the rating list may be required. Appropriate action should then be taken. Billing Authorities have a statutory duty to advise VOs where information comes to their attention which leads them to suppose a rating list may require alteration (Sch9 para 6(6) 1988 Act).

15.2 Observance of legitimate entitlements and administrative practices

Even where there is no specific statutory duty, the general principle remains that ratepayers must not be denied their legitimate entitlements and that all administrative practices shall be carried out in a correct and proper manner. Such entitlements may arise as a result of changes in the law or in the interpretation of the law by decisions of VTs, the LC or other appellate bodies.

15.3 In cases where, for instance, the VO’s view that no allowance should be made for a particular disability is not upheld by a court, the VO must make a decision on the subsequent action to be taken. In such circumstances it should be considered whether an adjustment should be made in the assessments of other similar properties and, where appropriate, the VO should make alterations to the rating list or invite the ratepayers affected to make proposals.

15.4 There will be occasions, however, when the issues are not clear cut and the extent to which the assessments of other properties may be affected is not easy to determine. It is the decision of the VO as to the proper course of action in such cases. A ratepayer should not be deprived of a change in assessment when, in the VO’s opinion, that assessment should be corrected. However, care must be exercised in altering an assessment when there is an existing vehicle available, such as an outstanding proposal. In particular, an assessment should not be reduced after the start date of a sub-programme when there is a proposal made by the ratepayer or agent that can be used to give effect to the alteration the VO considers appropriate.

15.5 Legal advice

Legal advice, when required, will be obtained by CEO NSU. Requests for legal advice should be directed in the first instance to the appropriate Technical Adviser for that Unit, who will discuss with CEO whether it is necessary to seek advice from HM Revenue and Customs Solicitor’s Office.

16. Disclosure of information from office records

16.1 General

‘Any person may require the VO to give him access to information to establish the state of a list, or its state at any time since it came into force, if

  • the VO is maintaining the list, and
  • the list is in force or has been in force at any time in the preceding 5 years.’

(See LGFA 1988 Sch 9 para 8(1) as amended).

Any person exercising this right may make copies or transcripts of, or make take extracts from, the information without charge. They may also require the VO to supply a copy of the information but a charge may be made for this service depending upon how many copies are required.

16.2 There is a similar right under schedule 9 para 9(1) for persons to inspect any proposal made or notice of appeal given under the Appeals Regulations in respect of a list which is or has been in force at any time in the preceding 5 years. A person exercising this right may make copies of, or extracts from the documents free of charge, or, subject to payment of a charge, require the VO to supply a photographic copy.

16.3 Requests to inspect lists which impose an unreasonable burden on the VO in terms of staff time and resources should be referred to CEO NSU or Customer Services Team for advice.

Appendix 1:1:1 - Authority to be issued to all staff undertaking inspection for Rating purposes

I hereby authorise to enter on, survey, and value hereditaments for rating purposes in accordance with the provisions of paragraph 7 of Schedule 9 to the Local Government Finance Act 1988.

This authority should be produced with an identity document, serial number **** bearing a photograph of the holder.

Signed

Valuation Officer.

Appendix 1:1:2 England – VO 7911 - Authority to be issued to all staff representing the VO at VT hearings in England

I hereby authorise * to be my representative at Valuation Tribunal hearings, in accordance with the provision of Regulation 13 of the Valuation Tribunal for England (Council Tax and Rating Appeal) (Procedure) Regulations 2009.

Signed

Valuation Officer

Date

Appendix 1:1:2 Wales – VO 7911 - Authority to be issued to all staff representing the VO at VT hearings in Wales

I hereby authorise * to be my representative at Valuation Tribunal hearings, in accordance with the provision of Regulation 29 of the Non-Domestic Rating (Alteration of Lists and Appeals)(Wales) Regulations 2005.

Signed

Valuation Officer

Date

Appendix 1:1:3 – VO 7912

Dear Sir

**APPEAL TO THE LANDS TRIBUNAL - RA * **

I hereby authorise * to act on my behalf as Valuation Officer for the purposes of the appeal made by * on * against the decision of * Valuation Tribunal on * in respect of the above hereditament.

Yours faithfully

Valuation Officer

Appendix 1:1:4

Dear

Appeal to the Lands Tribunal Address & Description

I have today sent to the Registrar of the Lands Tribunal Notice of Appeal/Notice of Intention to appear at the Hearing of the Appeal, a copy of which is attached to this letter.

I have authorised ****** to act on my behalf as Valuation Officer for the purposes of the appeal to which the attached notice relates.

Updates

Table of Updates

This document lists all updates to the Rating Manual Volume 1 since December 2006.

Date of Change Section Name & Number Description of changes
02/12/2014 Rating Manual Section 8: Part 8 Subpoena or Witness Summons Advice for VO staff on receiving a subpoena or witness summons
14/02/2014 Updated to reflect Unit structure
30/01/2014 Rating Section 8 Part 4 Upper Tribunal & Higher Court Appeals Change of Author
29/01/2014 Rating Manual Section 8 Part 6 Disposal of Appeals by written representation Updated with current regulations
01/11/2013 Updated
29/07/2013 Rating Manual Section 7 Part 3 Programming policy Updated
01/01/2012 Rating Manual Section 8 Part 7 JUDICIAL REVIEW IN THE VALUATION OFFICE AGENCY Updated
18/08/2011 Rating Manual Section 8 Part 2: Use of Rental Evidence in proceedings Updated
10/08/2011 Arbitration of Rating Appeals Updated
21 Apr 2009 Rating Manual Section 8 Part 7 JUDICIAL REVIEW IN THE VALUATION OFFICE AGENCY Updated
17 Mar 08 Rating Manual Section 8 Part 7 APPENDIX 1 Updated
21 Jan 08 Rating manual - Section 1 Part 1: Powers and Duties of the Valuation Officer Section updated
17 Dec 07 Rating Manual Section 8 Part 3 pt C Appendix 1 - Presenting your Case to the VT Section updated
04 Dec 07 Rating Manual Section 8 Part 4 Part A, Part B and Part C have been withdrawn pending update
26 Mar 2007     Rating manual - Section 8 Part 6  : Disposal of Appeals by Written Representation General revision
25 Mar 2007     Rating manual -  Section 1 Part 1- Appendix 1:1:3 – VO 7912 - Authority to be issued to all staff conducting rating appeals before the Lands Tribunal Updated Letter
19/02/07 Section 1 - Powers and Duties of the Valuation Officer Minor Changes to Appendix 2