Part 8E: Appeals (CCA)

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

See also RM Section 7 Part 2 re VT procedures on appeals

1.0   LEGAL BACKGROUND

1.1   Summary of Relevant Legislation & Practice Statements

Most of the references in this documents refer to SI 2009/2268, the alteration Regulations, where other Regulations are referred to these are identified.

Relevant Legislation

(a) The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations  2009’ (SI 2009/ 2268) (‘Appeal’ Regulations) as amended by (SI 2017 /155)

(b) The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017’ (SI 2017 /155)

(c) The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009’ (SI 2009 / 2269) (‘Procedure Regulations’) as amended by (SI 2017/156), 2018 (SI 2018/911)

(d) The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) (Amendment) Regulations 2017’ (SI 2017/156)

(f) Non-Domestic Rating (Alteration of Lists, Appeals and Procedure) (England) (Amendment) Regulations2018 (SI 2018/911)

(g) The Non-Domestic Rating (Material Day for List Alterations) 1992 (SI 1992/556) (as amended by SI 2017/155)

(h) The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) (Amendment) Regulations 2017’ (SI 2017/156)

(i) NDR (Alteration of Lists) and Business Rate Supplements (Transfer to Revenue Accounts) (Amendments etc)(England) Regulations 2018 (SI 2018/1193)   Part 4

(j) Practice statement - Valuation Tribunal Service

References

• ‘VO’ in this document refers to Valuation Officer

• ‘VOA’ refers to the Valuation Office Agency

• ‘CVO’ refers to the Central Valuation Officer

VTE PROCEDURES

For VTE procedures at the hearing please refer to Rating Manual VOA - Part 3: Appeals to the Valuation Tribunal

and the VTE 2020 consolidated practice and explanatory notes on the VTE website

2020 Consolidated Practice Statement - Valuation Tribunal Service

The Appeal Regulations (SI 2009/2268) set out the regulations for making an appeal (Reg 13) and the Procedure Regulations (SI 2009/2269) set out the procedures for dealing with the Appeal at the VTE.

1.2   Summary of changes

The appeal process has changed substantially and all appeals now have to be made direct to the VTE via the VTE electronic portal or as otherwise agreed.

The appeal is against the decision notice and not the proposal.

The Appellant is responsible for submitting all documentation, relating to the proposal arising at the Challenge stage, with the appeal and a fee is now payable which in certain circumstances may be refundable.

No new evidence may be introduced at the appeal stage unless specific exceptional circumstances apply.

The standard of proof required for valuation is that the Rateable Value is not reasonable (Reg 13(A(2)).

The procedures at VT for hearing now follow the new arrangements contained in the Consolidated Practice Statement and are different for 2017 compared to 2010 cases.       

1.3   Making an Appeal

No appeal can be made if the proposal (challenge) was well-founded, withdrawn or agreed with the IP (Reg 13A(1)).

An Appeal can only be made where the VO’s decision regarding the proposal

(a) was not to alter the list (Reg 13A(1)(a))

(b)   was to alter the list but not as proposed by the Challenge (Reg 13A(1)(b)) or

(c)   the VO has failed to make a decision and issue a notice within 18 months from the date on which the proposal was made and there has been no agreement or withdrawal. (N.B. The VO may agree in writing to a longer period).  (Reg 13A(1)(c))

An appeal may be made on the following grounds only:

(Reg 13A (2))

(a)    the valuation is not reasonable

(b)    the list is inaccurate in relation to the hereditament other than in relation to valuation.

      ‘Valuation’ in this context refers to the Rateable Value (Reg 13A(3)).

In IP may, however, submit an appeal where they have formally objected to a withdrawal of the Proposal by compliance with the requirements of Reg 11(3) and are therefore deemed to take over the Proposal.

1.4   Who can make an appeal / Parties to an Appeal

Only a Proposer may appeal to the VTE (Reg 13A (1)).

A ‘Proposer’ is defined as being ‘the person making the proposal’. Consequently, if the current ratepayer or IP is not the maker of the proposal then they cannot appeal the Decision Notice even though under Reg 13(2) a copy of the Decision Notice is served on them. However, they may become party to the Appeal as set out in Reg 2(3)(b) which states that the following persons may be party to an appeal.

(i)    every person whose agreement is required under Reg 12

i.e.

     (a) VO,

     (b) Proposer,

     (c) Occupier (of any hereditament to which the proposal relates) at the date of proposal - subject to being able to be contacted (Reg 13(3A)),

     (d) Ratepayer at date of agreement,

     (e) Any IP (in occupation at date of check who has served notice to be a party to proceedings as per Reg 2(f)),

(ii)   anyone who has been a ratepayer of the hereditament since the date of confirmation of check (as defined in Reg 4(1)(c)).

Note. General powers under Reg 11(2) allow the VTE to add any person as a party to the proceedings, so for example a BA may be added in respect of an Appeal relating to a Completion Notice.

1.5   Time Limit for appeal

An appeal to the VTE must be made within 4 months of the date of the Decision Notice (Reg 13B) or

Within 4 months, if no Decision Notice is issued, after the elapse of 18 months from the date of proposal (total of 22 months) or any longer time period as agreed (Reg 13A(1)c(iii)).

If a penalty appeal has been submitted then the time limit for submission of an appeal against the decision notice may be extended (Reg 13A(5)(b)) as the Penalty appeal has to be determined first.

1.6   Notice of Appeal

An appeal must be made on the VTE portal (or as agreed with the VTE) (Reg 13C(1)).

The notice must set out and include the following (Reg 13C(2 & 3)):

(a)    the grounds of appeal

(b)    which particulars of the grounds of the proposal have not been agreed with the VO

(c)    a copy of the decision notice if one was issued

(d)    a copy of the proposal and any further evidence provided by the proposer  under Reg 9 at challenge stage

(e)    any evidence or information provided by the VO under Reg 9 (Challenge stage)

(f)    and the fee (Reg 13D(1)), which is £150 for smaller proposers and £300 other proposers.

This means that the notice of appeal must clearly identify which parts of the proposal have not been agreed with the VO and these matters must be within the scope of the original proposal.

From 2022 appeals are submitted to the VTE via their portal. The portal requires the IP to submit 2 documents, an appeal form and attach the VO Decision Notice.

However, Regulation 13C prescribes the documents that the prospective appellant must submit in order to  make a lawful appeal. It is important therefore that it is ensured that a copy of the Decision Notice, proposal and all the evidence submitted by the appellant and the VO during challenge is included in the paperwork submitted by the Appellant, which the VT now requires as a single document.  Under PS2b, the VO is required to check all the relevant papers have been submitted within 4 weeks of notification of the appeal. (see below at 2.2)

The grounds of appeal are restricted to the scope of the originating proposal. If mention has been made of matters beyond the original proposal then this should be raised with the VT as a preliminary issue and a dismissal sought.

That is why it is important in the Decision Notice that if action is taken that is outside scope that it is clearly stated as that cannot form part of the appeal to the VTE from the decision notice. A separate check and challenge would need to be submitted regarding that additional change.

If the appellant submits a late appeal he must include a request for an extension of time and the reason for the request.

All appeals have to be served on the VT via their portal. The VT requires the submission of 2 documents:

a)   The VO challenge Decision Notice

b)    Supporting evidence statement

The supporting evidence statement is meant to highlight the matters in dispute and key points relied on.

It should reference the Decision Notice but not duplicate it, referring only to evidence exchanged at challenge stage. It is also required to highlight any challenge evidence omitted from the Decision Notice. It must not include any new evidence.

The evidence required to be submitted on an appeal by Regulation  13C(3)(c) is not affected by the VT policy and all that evidence should have been included with the appeal papers.

1.7   Fees

The fee is not payable if 18 months has elapsed and the VO has not issued a decision notice.

The fee is refunded in full if the VTE decides one or more ground is made out, there is a consent order or the VO alters the list in accordance with the proposal (Reg 19A(7) (SI 2009/2269)).

The fee will be refunded in part of the appeal is decided without a hearing and the full refund does not apply (Reg 13E(2)).

The fee is £150 for smaller proposers and £300 for all other proposers (Reg 13D(1)).

1.8   Appeal served out of time

If the appeal is served out of time then an extension must be requested giving reasons for late submission (Reg 13C (4)).

The request must be made, on the application form ‘ Extension of Time Limits for Appeals’, to the President of the Tribunal, who may permit a late appeal because of circumstances beyond the control of the Appellant.

Any request must include reasons as to why the notice of appeal was not provided in time.

The VT may notify the VO of any such request and invite the submission of any representations.

The VT may hold a hearing to consider the matter further and can seek further information from potential parties to the appeal.

Matters to be taken into account:

• when was the notice actually received

• has the applicant been informed of the right of appeal and of the time limits

• has the applicant acted with all reasonable speed in the circumstances

• are there any specific reasons to justify delay e.g. illness

• is the delay such that it would be contrary to the interests of justice to permit the appeal to be heard.

After a decision is made copies will be sent by the VT to all parties.

There is no right of appeal against this decision. A further application may only be made if new information becomes known or was not known at the time of the earlier application.

1.9   Notification of Appeal

On receipt of the appeal the VTE must send a copy of the appeal notice to the VO and any parties to the appeal (Reg 13C(5)).

Under Reg 11(2) SI 2009/2269) the VTE may give directions to add a person as a party to the appeal. This means, for example, in the case of deletion appeals regarding invalid completion notices, the BA could be added as a party to the appeal hearing. Submissions would then need to be made under Reg 17A for further evidence from them to be included at the hearing by the VTE. Alternatively if their evidence had been included at challenge stage then they may be called as a witness.

2.0   APPEAL PROCESS

The appeal process is now under the remit of the VT, however after submission by the Appellant the VO has various actions that need to be taken under the regulations before a hearing can commence.

2.1   Decisions without a hearing - written representations

If the appellant wants the appeal to be decided without a hearing, on the papers alone, they must request this at the time of submitting the appeal. The VO then has 2 weeks to object from the date of request to ask for a full hearing (VTE PS2(4&5)). The VO would only object where there was good reason to do so. Decisions without hearings may affect the refunds an appellant may receive.

Generally written representations may only appropriate in very limited cases e.g. it may be possible where there may be a legal issue only to argue.  For valuation matters, issues regarding evidence or complex law matters an oral hearing should be sought to enable the issues to be explored fully and for cross examination to take place.

Requests for litigation without hearings should be referred to the LSRP for consideration before agreeing to this type of hearing with the VTE. 

2.2   Checking the papers sent to the VT and omission of documents

In accordance with VTE Consolidated Practice Statement 2020 Part 2

On receipt of notification of an appeal from the VT of an appeal, the VO should check that the information in SharePoint is correct and all the evidence exchanged at challenge has been included and nothing is missing or altered or added ( Reg 13C (2) & (3) (SI 2009//2268)). 

If there is any omission or error then the VT should be notified within 4 weeks that the correct evidence was not submitted particularly if the VO intends to rely on it at VT (PS2 Practice Statement appeal information and evidence Directions). 

Notice of Incorrect Evidence to VT

This notice must:

a)  State the date on which the information or evidence was provided under Reg 9 together with evidence to support that the document was served (i.e. a copy of the email that was sent to the IP) and a copy of the missing material

b)  State which information or evidence submitted in the appeal was not included earlier under Reg 9 and why the VO objects to its inclusion

c)  In all cases advise the appellant that they can object.

The appellant then has 2 weeks to respond and serve a notice on the VO giving reasons as to why the material should or should not be included.

If the appellant does not object within two weeks the Tribunal and the respondent VO can assume the material is not indispute and it will form part of the appeal documentation.

If there is a dispute the Tribunal will try and resolve the matter if necessary as a preliminary matter at the hearing.

The VT has advised that they expect the VO to discuss any missing evidence (or additional evidence) with the Appellant and reach an agreed position if possible within the required time limits, and only approach the VT for a decision if agreement cannot be reached.

The appellant then has 2 weeks to consider whether they wish to dispute the findings

Notice of Incorrect Evidence to VT

This notice must:

a)  State the date on which the information or evidence was provided under Reg 9 together with evidence to support that the document was served (i.e. a copy of the email that was sent to the IP) and a copy of the missing material

b)  State which information or evidence submitted in the appeal was not included earlier under Reg 9 and why the VO objects to its inclusion

c)  In all cases advise the appellant that they can object.

The appellant then has 2 weeks to respond and serve a notice on the VO giving reasons as to why the material should or should not be included.

If there is a dispute the VT will decide the matter on the papers or hold a case management hearing or as a preliminary point at a substantive hearing.

The VT has advised that they expect the VO to discuss any missing evidence (or additional evidence) with the Appellant and reach an agreed position if possible within the required time limits, and only approach the VT for a decision if agreement cannot be reached.

The VT Explanatory Notes in the Consolidated Practice Statement 2020 advise that

‘If the appellant does not object within two weeks the Tribunal and respondent can assume the material is not disputed and forms part of the appeal documentation.’

2.3   Evidence provided at challenge stage and discovery of errors in appeal documentation

Reg 9(12) states that the evidence provided by the proposer during challenge forms part of the  proposal.

Reg 9(12)

Any evidence provided by the proposer under this regulation forms part of the proposal and must be provided to the VO—

(a) using the VO’s electronic portal; or

(b) in another manner agreed with the VO.

Reg 9(7) enables the VO on receipt of the proposal, which would include any evidence from the Proposer, by virtue of Reg 12, to provide information in response.

If the proposal is not resolved, the VO has to issue a Decision Notice. This notice, under Reg 13(3) has to include the reasons for the decision including statements regarding the evidence and information used to make that decision.

Reg 13(3)

(a) a statement that the VO is of the opinion that the proposal is not well-founded, that the VO disagrees with the proposed alteration of the list and that the VO has decided—

(i) not to alter the list according to the proposal; or

(ii) to alter the list otherwise than in accordance with the proposal;

(b) the reasons for that decision, including a statement of the evidence and information used to make the decision;

(c) a statement in relation to each of the grounds of the proposal setting out why in the opinion of the VO the ground is not made out, including a summary of any particulars of the grounds of the proposal with which the VO did not agree; and

(d) details of the proposer’s right to appeal against the decision.

The argument, is therefore, as all evidence provided by the proposer constitutes the ‘proposal’ as defined in Reg 9(12), then if the ‘proposal’ is received by the VO in stages, on receipt of that later evidence under Reg(7) the VO can provide a response to it and this evidence should be admissible as evidence at VT as it is required to be included by the regulations.

N.B. All evidence referred to by both parties should be included and commented on in the Decision Notice (reg 13(3)). The Decision Notice and VO evidence should be included in the appeal papers (Reg 13C(3)(c)) and submitted by the Appellant at appeal stage. As the evidence is required to be included in the appeal papers it is reasonable that it should be admitted as evidence at a hearing.

Without prejudice documentation should not be included in the appeal papers by either party. Any offers to settle etc. are without prejudice and should not be put before the Tribunal. If the email contains any factual or evidential information then the settlement parts should be redacted.

This means, that if the proposer has provided evidence after the initial submission to which the VO has responded with further evidence it should be put to the VT that it is admissible at VT for the reasons stated above.

Reg 13C(3)(c) includes the requirement of the Appellant to include any evidence or information that has been sent to him as proposer during the challenge process. This includes the additional or later rental information provided by the VO, provided we have included these in a Reg 17 notice (N.B. an additional Reg 17 notice could be served if required during challenge).

Reg 13C

(2) A notice of appeal must—

(a) set out the grounds of the appeal; and

(b) identify which particulars of the grounds of the proposal have not been agreed with the VO.

(3) A notice of appeal must be accompanied by—

(a) if a decision has been given under regulation 13, a copy of that decision;

(b) a copy of the proposal including any further evidence provided by the proposer under regulation 9;

(c) any evidence or information provided to the proposer by the VO under regulation 9; and

(d) the fee (if any) payable under regulation 13D

Reg 13C(3)(c) includes the requirement of the Appellant to include any evidence or information that has been sent to him as proposer during the challenge process. If the Appellant has missed or failed to provide any of the required documentation from the challenge stage in his submission then the process outlined at 2.2 above should be followed.

The evidence presented in the Appeal should be that as submitted as at challenge in the Decision Notice. The rental analysis or valuations should not be ‘re-worked’ or amended for an appeal.

The only exception to this would be where new evidence has arisen (see process below) and the expert valuer determines that in his opinion there has been a change and he is then under a duty to inform the Tribunal accordingly. A separate addendum should then be submitted to the Tribunal for consideration clearly identifying what has changed and why.

Under the new VT procedures introduced in 2022, the appellant is required to submit only 2 documents, basically their appeal notice and the decision notice. It is therefore important that the appeal papers are checked carefully so that all evidence submitted by the appellant and VO during challenge has been included and all evidence in any appendices and attachments have been added consideration by the Tribunal. If any documentation is missing or added it should be brought to the Tribunal’s attention.

Errors in the challenge stage

If on reviewing the documentation the appeal caseworker feels there has been a serious error, in our approach or valuation, then the matter should be referred to the team leader. If the RV is considered to be incorrect then attempts should be made to agree the revised valuation and a consent order should be sought.

If agreement cannot be reached then the Surveyor has a duty to the Tribunal that all relevant evidence is put before them and a request should be sought to admit the evidence (Reg 17A (1) SI 2009/2269).

(There may be an option of requesting a consent notice (Reg 35 SI 2009/2269) or to alter the list in accordance with the proposal (Reg 19A (7) SI 2009/2269)) if appropriate. In this event a further proposal against this list alteration will not be possible).

Depending on the type of error found in the challenge documents, it is most likely that the Tribunal will consider this to be new evidence. The VO or party, therefore, may have difficulties introducing these issues at a hearing and may have to raise them as preliminary issues.

2.4   Additional evidence added

If additional evidence has been included the VO must notify the VT within 4 weeks that new evidence has been included. Again the VT will determine if there is a dispute, whether this evidence can be admitted.

If it is admitted, the Tribunal should give the VO an opportunity to submit a rebuttal to comment on that new evidence (VTE- PS2b(7)(3)).

Evidence

2.5   Admission of New Evidence

In accordance with Regulation 17A (Procedure Regulations, SI 2009/2269)

New evidence not submitted at challenge stage MAY only be admitted in very limited circumstances and the VTE is taking a strict stance on this point.

There are 2 circumstances in which new evidence may be provided:-

(1)  the evidence relates to a ground stated in the proposal and  was not known to the party and could not have been reasonably acquired before the Decision Notice and it is provided by a party to the appeal or

(2)  all the  parties to the appeal agree in writing to its inclusion  (Reg 17A (1)(a) SI 2009 / 2269).

A party must within 4 weeks of the hearing date make a written application to the Tribunal if he intends to include any new evidence at the hearing. A copy of the notice must be sent to all parties.

The notification must include reasons for the late application of evidence stating:

a)  Why the evidence was not available earlier, and

b)  When it came into the possession of the party.

The application for inclusion of new evidence must be served on all the other parties including the VO

From the date the notice is served on the other parties, that party has 2 weeks to write to the Tribunal objecting in writing and issue copies to all the other parties. 

The parties can request a variance of the timeframe on the Directions but would need to explain why they failed to make the application earlier.

To object to the inclusion of new evidence the arguments that the VO should put forward should be that one or more of the requirements under Reg 17A(1) have not been met, with reasoning to substantiate the claim.

[17A Admission of new evidence on NDR appeal]

[(1) On a NDR appeal, the VTE may only admit evidence that was not included in the notice of appeal or any document accompanying the notice of appeal (“new evidence”) if—

(a) that evidence—

(i) is provided by a party to the appeal;

(ii) relates to the ground on which the proposal was made; and

(iii) was not known to the party and could not reasonably have been acquired by the party before the proposal was determined under Part 2 of the NDR Regulations; or

(b) all the parties to the appeal agree in writing to the party providing the new evidence.

The weight that would be attributed to the new evidence submitted is not grounds for objection for admittance of it, but an argument to be made during the presentation of the case itself.

The Tribunal will then make a decision whether or not to include the new evidence.

If the Tribunal admits the evidence

The Tribunal will notify the other parties and they have 1 week to submit further new evidence in response.

 If the other party wishes to supply additional evidence then it must include:

(i)   Why this new evidence is required

(ii)   How it relates to the evidence that the Tribunal has already agreed to include

(iii)   How it relates to the grounds on which the proposal was made

(iv)   A copy of the evidence the party wishes to include

This evidence must be copied to all the parties.

The parties will then have 1 week to object in writing to the Tribunal and must copy in all the parties of the objection.

All the documents must be served electronically to a party who has given an email address for service in the proceedings.

In other words, in the circumstances that the VTE allows further evidence to be admitted, the other parties to the appeal may be allowed to submit evidence in rebuttal.

All rental evidence should have been previously submitted at the Decision Notice stage and accord with the requirements of Reg 17 (SI 2009/2269) and if additional rental evidence comes to light at a later stage the parties run the risk of the VT refusing to allow this evidence.

The alternative for admittance of new evidence, is that all parties to the appeal agree that the new evidence can be introduced and that agreement is in writing. This may be difficult to obtain if the evidence weakens the case of one of the parties.

2.6   Presenting the evidence

It is acceptable to prepare an advocacy statement and provide a hard copy pack but the evidence must be presented as it has been exchanged at Challenge.

The only way a different adjustment and analysis of the evidence can be presented is with the agreement of the appellant.  If the adjustment and analysis have not been challenged during the Challenge stage then they should be treated as being accepted and a statement to this effect should have been included in the decision notice (Reg 17A, SI 2009/2269)

Expert witness evidence should include a ‘Statement of Truth’ within the document.

At the hearing, the VO should be clear during the proceedings when they are acting as Advocate or Expert Witness.         

Where parties are relying on well-known case law (ie those cases on the VTE Website) they do not have to be included in the bundle but must provide the relevant extract on which they are relying and explain how it assists their case.

http://www.valuationtribunal.gov.uk/existing-appeal/preparing-for-the-hearing/case-law-list/

Any photos and plans not already in the case bundles that may assist the Tribunal provided they are agreed between the parties as a true representation of the situation at the material day and submitted on the day.

2.7   New evidence, new grounds, scope of appeal/proposal and rebuttal

New evidence or grounds

If the Proposer has introduced new evidence either before or at the hearing and it is allowed by the VT:

The VO will need to consider the new evidence introduced and whether the evidence submitted by the VO is sufficient to deal with it. If it is prior to the hearing then the VT practice statement allows 1 week to request to submit further evidence by way of rebuttal, see 2.5 above

If new evidence is introduced at the hearing itself, then the VO should raise the question of admittance of this evidence with the Tribunal as a preliminary matter. An adjournment should be requested if more time is needed to consider and respond to the evidence.

Scope

The appeal is still restricted by the grounds of the originating proposal at challenge. Therefore if the Appellant has tried to introduce new grounds or information that did not relate to the original challenge this also should be raised as a preliminary issue with the Tribunal for consideration.

Please follow the CCA Appeal protocol document in the Appeal Guidance on the CCA homepage

2.8   Adding parties to the appeal or appearing as witnesses

Regulation 11 (SI 2009/2268), permits the VT to add parties to a hearing.

If a party appears at the hearing then they have the right to submit an appeal to the Upper Tribunal in the event of an adverse decision.

However, the rules on admittance of new evidence (Reg 17A (SI 2009//2269)), will restrict the evidence from the new party being used at the hearing, unless their evidence has already been included, by virtue of Reg 9(6) or 9(9), by the VO during challenge and included in the Decision Notice.

As an alternative, if the VO has obtained information from the BA or another party which has been included at challenge, then consideration should be given as to whether to include that party as a witness in the VO case. This could be significant in respect of cases involving completion notices or deletions for example in respect of the BA as the VT will not add them as a party at appeal stage.

Regulation 2(1) of the Appeal Regulations (SI 2009/2268 as amended ) defines who may be a party under the regulations for a Reg 13A appeal.

This includes:-

a) everyone who’s signature is required under Reg 12 that is :-

        i) The VO

        ii) the proposer

        iii) the occupier at the date of proposal of the hereditament  referred to

        iv) the ratepayer at the date of agreement of the actual hereditament referred to

        v) any opted in party (ie someone who is an IP or former IP who would have been able to make that proposal who has opted in within 2 months of the VO receiving the proposal)

and

b) anyone who has been a ratepayer in respect of the subject hereditament since the date of confirmation of the check made by the proposer relating to this case.

Therefore, if there is a person, who was not the maker of the proposal and at any time has been a ratepayer of the hereditament since the check was submitted, can make a request to the VT to be added as a party to an appeal. If their evidence has not been included at challenge stage then it will be necessary to make a request under Reg 17A Procedure Regulations (2009/2269) for their evidence to be admitted at the hearing.

2.9   Varying the VT directions

Applications may be made to the Tribunal for any of the directions regarding the appeal process to be varied, including extension of time limits.

2.10   FORs at VT

In order for the VO to rely on rental evidence and for it to be admitted at VT a Regulation 17 (Procedure Regulations) must have been issued. As no photocopies of the FORs may be included in the bundles, the caseworker may have to provide the hardcopy documents at the hearing. However, in accordance with Regulation 17(10) which states

‘if any document required to be made available for inspection in accordance with Paragraph (5) or (6) is not maintained in documentary form, the duty to make it so available is satisfied if a print-out , photographic image or other reproduction of the document which has been obtained from the storage medium adopted in relation to the document is made available for inspection’

i.e for the purposes of the VT hearing, a printout of our record will be sufficient to satisfy the requirements of the regulations.

See RM Section 6 pt 9 on Reg 17 certificates and VT decision on Kadimah Carmel Hotel v David Jackson CHG100017691/CHG10017228.

3.0   SETTLEMENT OF APPEALS

3.1   Withdrawal of appeal before a hearing

An appeal may be withdrawn at any time before a hearing by giving notice to the VTE but it shall not take effect unless the VTE consents to the withdrawal (Reg 19A(1 - 4) SI 2009/2269)

However, any other party to the appeal who disagrees, may apply in writing to the VTE to have the appeal re-instated (Reg 19A (5), SI 2009/2269). Such requests must be within 1 month after the date of notification from the VT (Reg 19A (6)).

3.2   Altering the list in line with the proposal request

The VO can alter the list in accordance with the proposal to which the appeal relates, in this case the VO must notify the VTE and the appeal is then treated as withdrawn on the date on which the notice is served on the VTE (Reg 19A (7) SI 2009/2269).

3.3   Consent Orders (Agreeing the Appeal)

After an appeal has been made the parties may reach agreement regarding the case outside of the proceedings and they can request that the VTE end the appeal proceedings by issuing a consent order. The VTE do not have to accept the request. The VTE does not have to hold a hearing or provide reasons when issuing a consent order (Reg 35. SI 2009/2269).

The consent order may provide for a list alteration and if so shall specify the date from which the alteration is to have effect.

If a consent order is being sought for an agreement, if the hereditament has been vacated at the time of the appeal, then the agreement of the landlord (as ratepayer) will be needed in addition to the maker of the proposal.

Regulation 2(3) (Appeal Regs) states that a party to an appeal includes the proposer and everyone whose signature is required under Regulation 12 and this includes the ratepayer at the date of the agreement in relation to the hereditament.

3.4   Other Orders (including End dating MCCs)

Under Reg 38(4) the VTE can issue an order for the VO to alter the list in accordance with any provision under the LGFA 1988.  This means that the VT may increase an assessment greater than that already shown in the Rating List or proposed by the Appellant. The Effective Date would be limited to the date of the VT decision.

In the case of MCC appeals, where at the date of the hearing the circumstances giving rise to the alteration have ceased the VTE can order the VO to alter the list for the duration of those circumstances only, i.e. they can specify the end date of any allowance. However, the VTE cannot determine  the rateable value applicable at the end of the allowance period or otherwise correct an assessment (Reg 38(7)).

 For application of Reg 38(7) SI 2009/2269 See Avison Young Ltd v Jackson (VO) (2021) EWCA Civ 969 (1 July 2021) and Arnold v Dearing UT 2019 - ‘Crooked Spaniard’ case. As at December 2020 there are case  awaiting hearing by the Court of Appeal on this issue so this advice may be subject to review.

4.0   COMPLEX CASES

see RM Section 8 Part B VT England

5.0   VT Hearing

See Section 8 of the rating manual for VTE procedures at the actual hearing.

If there are multiple appeals outstanding on a hereditament then the appeals should be heard in the order in which they would have effect. (Reg 5(3) SI 2009/2269).