Part 2: Valuation Tribunals - England

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

1. Overview

1.1 The Regulations Governing Valuation Tribunal Procedure

The procedural aspects relating to rating appeals are various.

The Regulations that govern this are The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 No. 2269 as amended by SI 2017/156, SI 2018/398 and SI 2021/579.

Whenever reference to a specific regulation number is made without further qualification in this section of the Rating Manual, it refers to:

IN ENGLAND - the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009, SI 2009 No. 2269

See also

VTE - Practice Statement and notes

Consolidated Practice Statement - Valuation Tribunal Service - cited as VTE CPS 2020

VTS consolidated Practice Statement Explanatory Notes

1.2 The Establishment of Valuation Tribunals

Valuation Tribunals are established under Schedule 11 to the Local Government Finance Act 1988 (LGFA 88).

The VT has published a Consolidate Practice Statement 2020 which includes standard directions that took effect from 1/4/17 and the document updated in 2020. The Practice statement is referred to as VTE CPS 2020.

Overriding Objective

The over-riding objective of the Tribunal is to deal with cases fairly and justly and act in accordance with The Local Government Finance Act 1988, Schedule 11, Part 1, paragraph A17(1) and The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009.

It includes:

  • dealing with cases proportionately re complexity, resources and cost
  • avoid unnecessary formality and being flexible at hearings
  • deal with parties fairly
  • use expertise of VT effectively
  • avoiding delays

The parties are required to conduct cases to assist the overriding objective, comply with directions and inform the VT of issues that may hinder the overriding objective

If parties do not follow the directions a case may be struck out/ dismissed or a party being barred

1.3 The Role of the Valuation Tribunal

The role of a valuation tribunal is to list, hear and determine appeals (see Reg 2 ‘appeal’ SI 2009/2269 Procedure Regulations concerning:

  • appeals against a Challenge Decision Notice, (which include proposals for deletion due to an invalid completion notice), appeals against CCA Penalty Notices, Form of Return penalty notices, and against values certified for transitional arrangements.
  • valuations for Council Tax including appeals questioning the validity of a proposal to alter a band in the valuation list, proposals to alter the actual band in the list and completion notices for new or substantially altered properties.
  • valuations for Land Drainage Rates.
  • liability for Council Tax, general liability issues and against the imposition of penalties.
  • appeals against completion notices regarding the Effective Date under Schedule 4A LGFA 1988.

1.4 NDR appeals

In the non-domestic rating context, appeals to the valuation tribunal can arise in a number of ways:

1) England (2017 on) Issue of a decision notice following which the Proposer (or substitute proposer) submits an appeal against the decision notice to the VT. If a decision notice is not issued within the prescribed time limits (4 months or as date as agreed between the parties) the Proposer may make an appeal to the VT. (England only)

2) An appeal against a penalty notice served by the valuation officer following a failure to comply with a statutory request to supply information.

3) Failure of a person making an appeal and the valuation officer to resolve an appeal against levels of value in a certificate for transitional purposes

For NDR valuation appeals there are two separate procedures,(see PS2), one for 2017 England (CCA) appeals and one which applies to rating lists prior to 2017 in England. It is therefore important to ensure the correct procedures are followed for the particular rating list being dealt with.

For 2017 list (CCA) appeals - please see RM section 6, part 8E CCA Appeals for further information.

2. The Tribunal and the Lead up to the Hearing

2.1 Composition of the Valuation Tribunal

The regulations make no distinction between a particular tribunal that may hear a specific case and the group of people from whom the individual tribunal members are chosen: both are referred to as the valuation tribunal.

The Valuation Tribunal Service (VTE) for England is financed and controlled centrally by the ODPM, whereas the local authority for the area appoints individual tribunal members.

There is no set number as far as overall membership of a tribunal is concerned, their actual numbers being dictated by the amount of work that a tribunal has to deal with.

Each individual valuation tribunal (VT) is an independent and impartial body and its role is to determine appeals on the basis of the information put before it.

The Valuation Tribunal Service is the body corporate established by section 105 of the Local Government Act 2003, which contains the rules regarding membership:

  • individual members are appointed for a term of 6 years (but further terms are possible)
  • upper age limit of 72. (There is no age limit in Wales)
  • no more than one third of the members must be billing authority members.
  • members do not need to hold any professional qualifications.
  • members are eligible for travel and subsistence payments and allowance.
  • the tribunal will elect a president from among their number.
  • a number of people will also be elected to chair individual tribunal sittings.
  • three members drawn from the wider tribunal usually constitute the panel at a VT hearing.

2.2 The Clerk to the Valuation Tribunal

Judicial decision-making rests exclusively with the members of the panel, but the system depends critically on their being guided and taking appropriate advice from the clerk at the hearing.

A clerk is attached to each tribunal and is responsible for:

  • co-ordinating Programming
  • listing appeals (delegated by the President of the VT)
  • arranging venues for the tribunal hearings
  • informing the parties of the hearing details
  • calling up members to preside over or constitute individual tribunal hearings
  • advising the members on the law and technical matters, both during the hearing and when they are reaching their decision
  • the drafting and distribution of the tribunal’s decisions
  • any other administrative tasks which may arise
  • the clerk should only advise the members on the law and technical issues when they are reaching their decision and should not seek to influence how the members interpret the evidence put before them

During the hearing the Clerk is responsible for providing advice to the panel on:

  • Questions of law
  • Questions of mixed law and fact
  • Matters of practice and procedure
  • Any relevant decisions of the superior courts or tribunals
  • The decision-making structure to be applied in any given appeal.

The clerk will:

  • also make notes of the evidence and submissions at the hearing
  • (may) ask questions of witnesses and the parties to clarify points.
  • assist unrepresented parties when presenting their case without becoming an advocate for them.

If during the Panel deliberations the Clerk gives substantive advice that has not been mentioned at the hearing, the hearing should be reconvened so that the parties may provide a response.

The clerk will record the panel’s decision and reasoning and draft a decision for approval.

Any substantive advice given to the panel by the clerk must be given in public and the parties, if present, must be given an opportunity by the presiding Senior Member to comment;

The clerk has a duty to give appropriate advice and the panel must co-operate in this regard;

The clerk has a duty to ensure that every case is conducted fairly and to further the overriding objective of dealing with cases justly

2.3 Notification of the hearing

The clerk to the tribunal is under a duty to notify, at least 14 days except that the VTE may give shorter notice –

  • with the parties’ consent
  • in urgent or exceptional circumstances

the date of the hearing, all relevant parties of the date, time and place appointed for the hearing (Regulation 30).

Where two or more appeals relating to the same property are outstanding then the appeals will be dealt with in the order in which the potential alterations would take effect (Regulation 5 (3)(b)).

This only applies to appeals within a particular rating list.

It is possible for appeals on a later list to be heard before those on an earlier list, eg a 2017 appeal before a 2010 appeal.

A similar notice must also be displayed at the VT office and the billing authority’s office. This notice must include the address of the place where a list of the appeals to be heard can be viewed, usually the VT offices.

2.4 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.

2.5 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.

2.6 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.

2.7 Without Prejudice Offers

Judicial hearings should be seen as a last resort and, indeed, the Courts are keen to encourage parties to talk and resolve their differences without a hearing. The Without Prejudice Basis encourages parties to potential litigation to settle their disputes out of court.

Discussions with the underlying objective of reaching a settlement can be facilitated freely if parties can speak openly, secure in the knowledge that what they have said, and in particular, any admissions which they might have made to try and settle the matter, may not be used against them should discussions fail.

In Rush & Tompkins Ltd. v. Greater London Council 1988 the House of Lords considered the “without prejudice” rule for negotiations was to encourage litigants to settle their disputes/differences out of court. It applied to all negotiations genuinely aimed at settlement, whether oral or in writing, and prevented them being given in evidence.  The use of the words “without prejudice” was held not to be essential where it was clear from the surrounding circumstances the parties were aiming to settle a dispute.

Key aspects of the Without Prejudice Basis:

  • it applies to oral and written communication
  • there must be a genuine attempt to compromise a dispute. Simply setting out your case or critiquing the other side’s case is not sufficient
  • there must be a genuine dispute, not simply a number of corresponding differences and grievances.
  • there does not need to be threat or impending litigation.
  • the label ‘Without Prejudice’ can be useful but it is not determinative. You must consider the substance and assess objectively.

When considering and discussing a challenge case or preparing a case for VT, caseworkers need to remember that discussions with ratepayers or their agents are assumed to be on a without prejudice basis as they are aimed at settling a dispute.  This is whether or not any correspondence has been headed “without prejudice”.

Neither party should refer to the content of discussions held prior to the hearing.  This includes correspondence relating to provisionally agreed figures where parties indicate they no longer consider agreement should be reached at those figures.  It is open, and proper, for ratepayers and agents to change their minds on reflection, or with the benefit of further evidence, and not be embarrassed at a hearing by revelation of their provisional agreement to figures now considered incorrect.

VOs should not make offers that they are not prepared to maintain at valuation tribunal. Nonetheless, such offers are without prejudice and exceptionally may be withdrawn where the VO considers the original offer was wrong, or when new evidence comes to light.

The presumption of without prejudice does not mean that anything said cannot be used in evidence.  It has limitations:

  • parties can waive the privilege providing it does not compromise the other party’s privilege.  So the contents of a without prejudice letter by Party A can be divulged at a hearing by Party A providing the contents do not refer to an admission by Party B which would be regarded as “without prejudice” e.g. an original offer by Party B in a letter by Party A making a counter offer.
  • strictly only matters of admission are protected.  “Without prejudice” communications can be referred to for other purposes e.g. in explaining a delay which on the face of it appears unreasonable to a VT or the LT. So it may be permissible to explain that the VO had understood an agreement had been reached though the agent has now re-considered and this is the reason for inaction on the VOs part but without mentioning the actual figure previously agreed.
  • the privilege is not allowed to create injustice or is being abused (cases where this is considered to be occurring should be referred to CVG Litigation and Technical Policy for advice.

Cases where VOs consider parties are not complying with the without prejudice principles should be escalated through your Regional Valuation Leads (Tech Leads).

2.8 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.

2.9 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.

3 Complex cases - (PS3)

These cases have on or more of the following features:

  • lengthy or complex evidence;
  • national implications
  • novel, important or contentious points of law; or
  • any other factor that makes it desirable to manage the case and issue specific Directions, including the selection of a lead appeal under reg. 7 of the Procedure Regulations

If a party wishes a case to be treated as complex as falling in one of the above categories, then they can make an application to the VT stating why they believe the case is complex, outlining the relevant issues and legal authority to support contention. The clerk will refer the case to the Registrar who will consult with the President to determine whether the case should proceed as complex.

If a party seeks to rely as part of its case on any point of law, regulation, or any decided case then that party must provide a copy to the Tribunal and each party to the appeal. In doing so, the citation and a full copy of the authorised statute, regulation or case must also be provided in accordance with the Directions given by the Tribunal which must include the relevant extract highlighted

The exception to this is that, where the parties intend to rely on well-known case law (that is case law listed on the Tribunal’s website as such), they do not need to produce the full decision in the bundle, but must provide the relevant extract they intend to rely on, together with an explanation as to how it assists their case.

A case management may be held and VT directions varied accordingly and state if failure to comply will or may lead to the party being barred..

Such cases may have bespoke directions and heard by the President or vice president

Any Direction made by the Tribunal must state whether a failure to comply will or may, as the case may be, lead to the appeal being struck out (under reg. 10(1) and (3)), or dismissed or a party being barred

4. 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

The Tribunal will decide the appeal on the basis of all the documentation submitted with the appeal form and any new evidence that the VT have permitted.

If a case is to be heard in the appellant’s absence then the party must notify the VT in writing 2 weeks prior to the hearing. If no notification is received by the VT and the appellant fails to appear then the appeal may be struck out.

If any other party fails to attend and has not notified the VT in advance the Tribunal may bar them from taking any further part in the proceedings but the appeal will proceed based on the documents already submitted.

5. Postponements and Adjournments

Postponements

Postponements usually occur prior to the actual hearing.

A party may apply for a postponement in advance of the hearing date, giving reasons for the request and copies sent to all parties as well as the VT.

The presumption is against the granting of a postponement as they will only be given if there is good and sufficient reason to do so and in the interests of justice to do so.

Examples of unacceptable reasons:

  • delay on providing appropriate paperwork is not sufficient excuse
  • holidays.
  • fact that parties failed to enter into meaningful negotiations etc

Examples of good reasoning would be:

  • non-availability of the party due to unexpected ill-health
  • unforeseen event which makes attendance impossible eg IT problem, fire etc
  • recent emergence of new evidence or case law that requires consideration
  • material or notices being sent to incorrect email addresses resulting in delays

VT will advise the parties in writing of their decision with reasons provided there is time prior to the hearing

If the application is refused the applicant may request the application be referred to a Senior Member or apply for an adjournment or have the case heard in their absence.

The VT itself may postpone a hearing for administrative reasons if unable to hear the case on a given date.

Adjournments

Reg 6(3)(h) Si2009/2269 Procedure Regulations gives the VT power to adjourn a hearing.

An adjournment is only applied once the hearing has started.

General assumption is that it is always in the interest of justice to proceed with a properly listed hearing unless it would be unjust to do so. If an adjournment is not granted the VT will proceed with the hearing.

6. Stays

Where an appeal may be affected by the outcome of another case pending a Tribunal of higher court decision, a party may apply to the VT with a full explanation requesting a stay of the case,

as per Reg 6(3)(j) Procedure Regulations (SI 2009/2269) until the Decision of the other appeal case has been issued.

If the request is made by one party only and not jointly the other party must be notified by the person making the request.

The other party then has 7 days to provide a response to the VT.

The VT may stay an appeal on its own initiative.

7. Transitional Relief appeals (PS6)

Refers to the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016 (or 2009 depending on the list that the certificate is relevant to).

A party may appeal a Transitional Relief Certificate to the VO who if not able to settle then refers the matter to the Tribunal. A notice of hearing will then be issued with directions.

Standard Directions

Appellant

6 weeks before the hearing the appellant’s case must be served on the respondent VO setting out:

  • full grounds of appeal
  • decision sought
  • legal argument and case law relied on
  • any expert evidence
  • copy of all the appellants relevant document and evidence with an index

These documents must be served by email on the VO.

Respondent

On receipt of the above documents the VO, no later than 4 weeks before the hearing the VO must serve:

  • their full case and grounds for resisting
  • decision sought with legal argument and case law
  • copy of all relevant documents and evidence
  • any rental evidence
  • index of all documents

These should be served by email on the appellant.

Tribunal

No later than 2 weeks before the hearing, the appellant must send to the VT and the VO:

  • a copy of all the documents disclosed by both parties
  • a reply to the respondent’s case
  • copy of agreement form signed by the appellant where the respondent has made an offer to settle and the appellant accepts the offer but the appeal is outstanding or a signed WD.

These are to be served by email by the appellant only

Hearing

Any disputes over compliance will be address by the VT on the day.

Each party needs to bring paper copies of the documents served on the other party.

3 copies should be provided to the clerk and 1 for the other party.

Each page should be numbered.

The case may be heard in the party’s absence provided the VT has been notified 2 weeks prior to hearing.

If an offer has been made to settle the appeal remains outstanding until the panel confirm the figure or dismiss the appeal in the event of a WD

Failure to comply with directions may be the case will be struck out or being barred.

8. Lead appeals

If there are a number of appeals with commonality, a case may be chosen to be a lead appeal and any other linked cases will be stayed behind the lead appeal for 1 month after the decision on the lead case has been issued. If that decision is subsequently appealed then the stayed cases may be deferred longer

During the month, parties to a related appeal may apply in writing for:

  • a Direction that the decision does not apply to, and is not binding on, the parties to that particular related appeal, or
  • a further Direction facilitating the disposal of the appeal.

Any such application will specify the grounds on which the application is made and be served on the other party or parties who then have 14 days to make their representations.

Applications in respect of the above request will be considered by the panel without a hearing

9. VT Hearing — NDR —Model VT procedures (Reg 3 SI 2009/2269 Procedure Regulations)

Notes are taken by the clerk of the important issues in the case. The record of proceedings is produced in the form of a formal decision which is issued to the parties.

It is not permitted to use any electronic recording devices of any sort within the Tribunal hearing room whilst the proceedings are in session

A Tribunal panel will be assisted by a professional clerk who can advise on practice, procedure and substantive issues of law.

The panel can only consider the evidence submitted in accordance with the Tribunal’s Directions when making a decision in a case unless additional evidence and/or argument has been allowed

The strict rules of evidence do not apply to the Tribunal and it is up to the panel to consider what is presented to them and give such weight to it as they consider appropriate.

Evidence is not given on oath and there is no power to administer one.

There is no power for the Tribunal to award costs.

At the hearing

The Chairman opens proceedings with introductions and explains to the parties that the panel has considered the evidence already submitted (if this is the case) and will be concentrating on the matters in dispute.

The clerk outlines the nature of the appeal. They may summarise the matters and issues that have been agreed and outline the matters in dispute for the focus of the hearing.

The appellant normally presents their case first followed by the respondent.

An unrepresented appellant may be assisted by the panel to formulate and clarify appropriate questions. However, the panel cannot act as the appellant’s advocate.

Any party may call witnesses to support their case and those witnesses may be cross examined.

Once all the evidence has been heard from both parties each will be invited to make final submissions, with the appellant having the final word.

Questions may be asked by either party of the other and the panel and clerk may also ask questions as appropriate.

Before the panel retires to come to a decision, the clerk may raise, in open session, any matter of law that they feel the panel should be aware of together with any advice that is felt appropriate. The parties may comment on what the clerk introduces.

The panel will then retire to make the decision.

During the hearing

The clerk is responsible for providing advice to the panel which it requires to discharge its functions, whether or not the panel has requested that advice, on:

  • questions of law
  • questions of mixed law and fact
  • matters of practice and procedure
  • any relevant decisions of the superior courts and tribunals
  • the decision-making structure to be applied in any given appeal

The clerk will keep a personal note of the evidence and submissions of the parties at the hearing to assist in drafting the decision. No verbatim record of proceedings is made.

The clerk must not make findings of fact or law but may assist the panel by reminding it of the evidence and arguments from their notes.

The clerk may ask questions of witnesses and the parties in order to clarify the evidence and any issues in the appeal when invited to do so by the Chairman. They may seek clarification of an answer or point at the time.

The clerk is under a duty to assist unrepresented parties to present their case, without becoming an advocate for the party concerned.

Conclusion of the hearing

At the conclusion of the hearing and before retiring, the Chairman will ask the clerk whether there is anything further they wish to say. If the clerk does and makes substantive points, it will be necessary to invite the parties to comment if they wish.

Normally the clerk will not withdraw along with the panel members

It is of course the duty of the panel to make the final decision in the case. Any member of the panel may seek the clerk’s advice at any time.

If, in the course of discussions in the retiring room, the clerk gives substantive advice to the panel which has not been previously mentioned during the hearing, it will be necessary to reconvene the hearing for that advice to be tendered in the presence of the parties and for them to be given an opportunity to comment on it. If the parties have already left, it may be necessary to adjourn and re-list the case for a further hearing.

The Chairman ensures that the clerk is informed of the panel’s reasoning and their understanding and findings on the facts, so that the final written decision with reasons may be drafted. In addition, the clerk may assist the Chairman with the wording of any oral decision that is to be communicated.

The clerk must accompany the panel on any site visit.

Decision

The clerk is responsible for recording the panel’s reasons and drafting the decision for approval or amendment by every member of the panel. The Chairman will authorise the final agreed version of the decision before it is sent to the parties.

The draft should accurately record the findings of fact and law made by the panel.

It is the duty of the panel to produce a decision that gives a clear explanation for its decision.

The clerk should make a clear and full note of any instance where the panel has refused to follow advice given; a copy of the note should be sent to the Registrar.

10. Private or closed hearings

The general rule is that “all hearings must be held in public” (reg. 31(1), Procedure Regulations) unless there is an exceptional reason to depart from that practice. The Tribunal in dealing with cases in line with the overriding objective will hold its proceedings in public unless there is an exceptional reason not to do so.

Exclusion of the public should be ordered only if alternative measures would not suffice.

The grounds for holding a hearing (or part of a hearing) in private are as follows:

  • publicity would defeat the object of the hearing
  • the case involves matters relating to national security
  • it involves especially confidential information (including information relating to personal financial matters, and commercially sensitive information) and publicity would cause damage
  • a private hearing is necessary to protect the interests of any child or vulnerable person
  • it is otherwise necessary in the interests of justice on such grounds as public safety, public order, personal safety, privacy or family life

An application must be made to the Tribunal in writing before the hearing date with full reasons and supporting argument. A copy of the application must be served on the other party or parties, who may make representations to the President.

Where an application is made orally at the hearing, the appeal will normally be adjourned and the party advised of the proper procedure, unless the panel is of the view that the application is entirely without merit and is being used merely to delay proceedings and secure an adjournment.

Applications will be determined by the President, a Vice President or a Senior Member.

A Direction to exclude must be clear as to who is and is not permitted to attend.

The decision will normally be made public even if the hearing has been held in private.

Any published report of a case may be redacted in light of any decision made under this procedure.

11. Setting aside or reviewing VT decisions (s40 SI 2009/2269)

There are three stages to the procedure:

  • the application for a review is considered;
  • if granted, the review will take place and a decision reached on whether to set aside the decision;
  • if the decision is set aside, the appeal will be considered afresh.

Grounds - Procedural irregularity

The only grounds on which a review is possible are those set out in reg. 40(5).

  • a document relating to the proceedings was not sent to, or was not received at an appropriate time by, a party or a party’s representative
  • a document relating to the proceedings was not sent to the VTE at an appropriate time;
  • a party or its representative was not present at a hearing relating to the proceedings and the party shows reasonable cause for its or its representative’s absence
  • there has been some other procedural irregularity in the proceedings
  • the decision is affected by a decision of, or on appeal from, the Upper Tribunal or the High Court
  • where the decision relates to an appeal against a completion notice, new evidence, whose existence could not have been discovered by reasonable inquiry or could not have been foreseen, has become available since the conclusion of the proceedings

The words “some other procedural irregularity” in the regulation are not designed to cover any alleged error by the panel. They refer to the way the hearing was conducted and not the actual content of the decision. A procedural irregularity occurs where there has been a substantive failure to comply with the Tribunal’s Practice Statement.

Applications

An application on the appropriate form must be made to the Tribunal office, within 28 days of the date the written decision was sent out. The application must state the following:

  • the names of the applicant and representative (if there is one)
  • the name of the other party or parties
  • the address of the subject property
  • the appeal number
  • the date and place of the hearing
  • the address for correspondence
  • the ground(s) on which the application is made by reference to reg. 40(5)
  • the facts or argument supporting the application, together with any relevant evidence

In exceptional cases and for good reason, the President may consider an application which has not been made within the 28-day period (reg. 6(3)(a) of the Procedure Regulations).

Where the grounds for making an application are known before the written decision has been issued, especially where the grounds may also constitute a judicial complaint, an application may be made. Parties are strongly advised to make an application at the earliest opportunity, for example immediately following the hearing.

Such an application, which is outside reg. 40 until the decision is issued, will be dealt with by the President as he sees fit.

The application will be acknowledged and a copy sent to the other party or parties with a request to provide comments within 14 days. The High Court/Upper Tribunal will be notified if an appeal on the same point is pending.

The application, together with the clerk’s notes from the hearing and any comments of the other party or parties, will be sent to the President as soon as possible.

Consideration of application

The President will consider the papers and decide, normally without a hearing, whether one or more of the grounds specified in reg. 40(5), have been satisfied.

The President may call for further information or inquiries to be made, or invite the applicant to make oral submissions, before reaching a decision.

The President will decide whether to grant or refuse the application for a review and that decision will be final.

Where the application is refused, the parties (and the High Court/Upper Tribunal, if an appeal on the same point is pending) will be informed.

There is no right of appeal against the President’s decision in this respect, nor may the applicant submit a further application in respect of the same decision. However, the applicant’s basic right of appeal to the High Court or Upper Tribunal is unaffected.

Where the application is granted, the President will specify which ground was satisfied and direct that the decision, or part of the decision, as the case may be, will be reviewed.

Review

In a straightforward case the President will normally deal with the review forthwith.

Any other case may be dealt with by the President or referred for review by a panel, and any further information sought from the parties, which must be provided within 14 days.

The President or panel (as the case may be) may decide that a hearing will be held.

The decision, or part of the decision, will be set aside by the President or panel only if at least one of the grounds in reg. 40 (5), has been satisfied and it would be in the interests of justice to do so.

It is for the applicant to satisfy the Tribunal, on the balance of probabilities, that the requirements in para. 20 above have been met.

Where the decision is set aside

The Tribunal will produce a fully reasoned decision as soon as possible which will be sent to the parties and the members of the original panel.

Any order made in consequence of the decision that has been set aside will be revoked and the parties informed.

Where an appeal to the High Court or Upper Tribunal is pending, the Court/Tribunal will be informed that the decision has been set aside and a new hearing ordered.

The Registrar will arrange for the original appeal to be heard afresh as soon as possible before a different panel from the one that originally heard the appeal.

The new hearing may proceed immediately if all parties are present and they and the panel agree.

12. Reinstatements and lifting of a bar (PS 14)

An appeal that has been struck out or withdrawn may, within one month, be reinstated on application in writing by the appellant. (Regs. 10 and 19 specify the time from which the one-month period begins to run.) However, given that the Tribunal must have regard to the overriding objective of dealing with cases justly and swiftly, it will scrutinise any application closely and will only exercise its discretion to reinstate a case if the party can satisfy the Tribunal that there was a good reason for any failure, non-compliance with any Direction, practice statement, or order made by the tribunal.

An application for reinstatement/lifting of a bar may be on the ground that either:

  • there was compliance with the relevant Direction and the decision to strike out was therefore in error
  • there are good reasons to excuse the non-compliance which justify relief from the sanction of striking out/barring

Reasons to explain or excuse non-compliance may include illness, compassionate circumstances, or any other reasons or circumstances judged to be compelling and reasonable. Relevant considerations include the interests of the administration of justice, whether the application has been made promptly, whether the failure to comply was intentional, accidental or negligent, whether there is a good explanation for the failure, and the effect on the parties of granting the application.

It is for the applicant to satisfy the Tribunal that the reasons are such that it is in the interests of justice to reinstate the appeal or lift the bar.

An appeal struck out because the party’s case sent electronically was not received by the 5pm deadline will be reinstated if it can be shown that it was sent at least 10 minutes before the 5pm deadline but will otherwise be reinstated only if the lateness can be explained

An application for reinstatement must give the reasons, together with any supporting documentation. It is for the appellant to provide adequate reasons and proof and it is not for the Tribunal to seek amplification or explanation. Where it is asserted that a notice of hearing or other relevant notice was not received, the appellant should, wherever possible, identify the steps that have been taken to support that assertion, such as checking postal records, mail book or electronic systems.

The Tribunal may seek the comments of the respondent where it is thought necessary, in the interest of all parties, for the fair determination of the application.

Written reasons must be given for the decision.

Where an application to reinstate or lift the bar has been granted, all parties will be notified. Where it is rejected, only the applicant will be notified (unless the respondent had been informed of the application).

A decision on the application is final and may not be renewed or form the subject of a request for review under reg. 40.

13. Publication of decisions PS15

The Tribunal is a judicial body and as such its work is of public interest and, in the spirit of open justice, decisions will be published on its website, as data protection legislation allows. There is an abundance of case law to illustrate the point and indeed the Court of Appeal in the recent case of L v Q Ltd [2019] EWCA Civ 1417 illustrates this principle that open justice is paramount. However, there are a very limited number of categories of case where it is not appropriate to publish any of the personal details of an appellant and in those types of cases a redacted version of the case may appear.

(i) The following decisions of the Tribunal will usually be placed in full on the website:

  • non-domestic rating appeals (including penalties)
  • council tax valuation (banding) appeals
  • council tax liability decisions
  • council tax penalty appeals

(ii) Council tax reduction decisions are not placed on the website unless the President directs otherwise on the ground that the decision in question involves a point of principle or law.

Notwithstanding the above, any person may inspect any decision (reg. 41(4) of the Procedure Regulations).

A party may apply to the Tribunal for a decision to be redacted or anonymised, that is for material to be omitted from the published decision, such as names or other identifying information.

The Tribunal will grant an application only where the arguments and evidence advanced by the applicant outweigh the fundamental principle that decisions are normally published in full.

It is for the applicant to satisfy the Tribunal that the application should be granted and must be made promptly.

An application may be granted on the grounds that it is in the interests of one or more of the following:

  • national security
  • public safety or public order
  • personal safety
  • privacy and family life
  • protection of children
  • protection of commercially sensitive information

The above grounds are not exhaustive, and an application may be made and granted on other grounds.

An application under para. 3 may be made in writing before the hearing, or orally at the hearing, or exceptionally in writing after the hearing, in all cases supported by full reasons.

An application made orally at the hearing should be reinforced at the time or immediately afterwards by a written submission.

In an application, the party must indicate whether they believe it would be possible to draft the decision so that the sensitive material can be omitted. Alternatively, where the material is crucial to the reasoning and must therefore be included in the decision issued to the parties it could be redacted in the published version.

It is not enough for an applicant merely to claim that the material falls within a particular category. It must be shown convincingly that its publication would be damaging.

The application will be referred to the President, together with any observations of the panel and the clerk. If granted, a draft of the decision may be shown to the applicant or other party before it is formally issued.

An application made after the decision has been issued may be considered, but the applicant must then explain why the application was not made earlier. The decision may in the meantime have already been placed on the website and, even if it is removed, remain retrievable for some time through search engines, such as Google. In such circumstances non publication may become obsolete and impractical.

An application may be referred for comment to other parties to the appeal at the discretion of the President.

The President’s decision on an application will be issued in writing to the parties, with or without full reasons as the President determines.

The President will decide whether to grant or refuse the application. If it is granted, the President will decide whether the decision should be drafted so as to exclude the sensitive material or whether the decision should be redacted, with a full decision being issued to the parties but deletions made for the published version.

A decision already issued to the parties cannot be rewritten on an application under para. 3 but can be redacted.

Where an appeal remains outstanding the parties may jointly apply for a consent order where they consider appropriate.

The application in writing must include

  • the existing entry in the list (rateable value, description and address)
  • full details of the names of the parties
  • the date(s) and amounts of any reduction together with the entry (if different) that the list is to revert to if a temporary reduction is sought

Application must be in writing and include:

  • no hearing will be necessary.
  • the application will be considered by a Senior Member.
  • the order will dispose of proceedings.
  • the Tribunal does not need to provide reasons for either making the order or deciding not to.

14.1 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).

15. Proceedings in other types of appeal eg penalty notices

The VT Practice Statement and General Direction apply to the following types of appeals:

  • non-domestic rating penalty notice appeals
  • non-domestic rating invalidity appeals
  • council tax valuation invalidity appeals
  • council tax penalty notice appeals
  • drainage rate appeals.

There is an expectation in all of these types of appeals that the parties have fully exchanged evidence and argument before the appeal was lodged and therefore there is no disclosure process. However, evidence or argument which a party has not shared with the other party must be exchanged prior to the hearing. This General Direction is issued with the notice of hearing.

General Direction

Appellant

The Tribunal directs that you must either attend/be represented orrequest the hearing to proceed in your absence and send your written representations at least fourteen days before the hearing.

The appeal may be struck out or dismissed if:

  • you or your representative fail to attend
  • you have not requested the hearing to proceed in your absence
  • the Tribunal is satisfied that this notice was sent to you

‘Struck out’ means that your case will not be considered and will be unsuccessful. ‘Dismissed’ means your appeal is turned down and you no longer have a

Unless your case is postponed, it is expected that you (or your representative) will attend the hearing to present your case.

The parties should notify the Tribunal at least two weeks before the hearing if they intend to appear

Any written submissions must be received by the Tribunal at least 14 days before the hearing. They should be sent to the clerk at the above address and also to all

other parties to the appeal. The panel will hear the appeal in the party’s absence.

Respondent

The Tribunal directs that the respondent must either attend/be represented or request the hearing to proceed in your absence and send your written representations at least fourteen days before the hearing.

Evidence and argument

There is an assumption that, due to the nature of these types of appeals, the parties will have fully exchanged evidence and argument before the hearing. Any such material provided for the first time at the hearing may not be allowed by the panel unless there is good reason for the late submission and the other party is not prejudiced.

Both parties must bring to the hearing four copies of their full case including all evidence and argument (for each panel member, the clerk and the other party, unless the other party has indicated in advance, they do not require a copy and in which case only three copies are needed).

Where the parties intend to rely on well-known case law (that is case law listed on the Tribunal’s website) they do not need to produce the full decision at the hearing but must provide the relevant extract they intend to rely on, together with an explanation as to how it assists their case.