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Programming of Appeals for discussion
The VOA will discuss all rating appeals individually with the ratepayer or the ratepayer’s representative if appointed.
The VOA will group similar appeals in ‘programmes’ which will allocate a set period of time for those discussions to take place. This means that appeals are dealt with in the most effective way and that all ratepayers are given a fair and equal opportunity to make their case.
The VOA will publish draft programmes and invite comments from ratepayers or their representatives on their suitability before they are finalised.
Draft Programmes - Publishing
Draft programmes will be published to the VOA website – www.voa.gov.uk – every 4 to 6 weeks, and will remain open for comment for at least 4 weeks.
Making comments is easy – there is a link that means you can send an email directly to the valuation officer responsible for co-ordinating the draft programme.
Draft Programmes - Preparation
The aim is to ensure that each programme contains a suitable group of appeals that it is sensible to deal with together.
Where possible, appeals will be grouped together dependent on property type and location. Sometimes this will mean that a small numbers of appeals only will be included.
Where possible, programmes containing appeals of a disparate nature will be avoided.
Draft Programmes - Consultation
The VOA will review all the feedback received about the draft programmes and make any changes where necessary.
Most importantly, the VOA will seek to ensure that the right appeals have been grouped together and that the timing of the programme is appropriate to reflect the nature of the appeals.
Once necessary revisions have been made, the finalised programmes will become ‘live’ and all ratepayers with an appeal included in the programme will be notified in writing of the relevant details, including the dates for discussion.
Handling Formal Appeals against the 2010 Rating Lists
Statement of the Aims of the Valuation Office Agency
The VOA aims to work to the following standards in dealing with appeals against rateable values in the 2010 rating lists.
Receipt of Appeals
The VOA will acknowledge receipt within 3 days.
The VOA will identify any appeals regarded as invalid and provide notice of this within 3 days.
Early resolution
If an appeal can be resolved straightaway then we will try to do so, especially if hardship is evident. There are certain types of cases which we are committed to try to resolve immediately:
- Physical change to the property
- Changes in occupation requiring new rating list entries
- Exemption
In these cases we will provide a decision within two months of receipt.
If not resolved, the appeal will be listed by the Valuation Tribunal or placed into a programme. Individual circumstances will identify the most appropriate course of action.
Programming of Appeals
Appeals, which have not been resolved will be placed in a programme for discussion and resolution.
The VOA will group similar appeals in ‘programmes’, which will allocate a set period of time for those discussions to take place.
The VOA will publish draft programmes and invite comments from ratepayers or their representatives on their suitability before they are finalised.
Draft programmes will be published to the VOA website – www.voa.gov.uk – every 4 to 6 weeks, and will remain open for comment for at least 4 weeks.
The aim is to ensure that each programme contains a suitable group of appeals that it is sensible to deal with together.
The VOA will review all the feedback received about the draft programmes and make any changes where necessary.
Programmes will then become ‘live’ and all ratepayers with an appeal included in the programme will be notified in writing of the relevant details, including the dates for discussion.
Start Date
The start date is the beginning of the discussion period.
Following the programme consultation period, the VOA will normally give at least two month’s notice of the start date but, in exceptional circumstances, may give a minimum of one month’s notice.
In addition, the VOA will issue a further letter one week before the start date saying that the discussion period is opening and, at the start date, will make contact with the ratepayer or their representative.
Target Date
The target date is the end of the discussion period and at this point it should be clear which appeals, if any, need to be resolved by a Valuation Tribunal hearing.
Unless discussions have started in good time and there is a reasonable expectation of an early conclusion, the VOA will not continue discussions after the target date.
There are two reasons for this:
- To reduce the need and cost of arranging for hearings which the Valuation Tribunals in England and Wales are required to do at the target date.
- To ensure that all ratepayers are given a clear period of time within which to make and discuss their case in a manner that does not impact unfairly on subsequent time periods allocated to others.
Discussion Period
The discussion period will be at least two months and will only be less in exceptional circumstances. Following consultation, longer periods of up to four months may be allocated for appeals of a more complex nature.
The VOA publishes the rateable value of every property on its website – www.voa,gov.uk – along with a breakdown of most valuations and information about the way in which the valuation has been undertaken. Ratepayers should check those factual details so that any discrepancies can be resolved during the first two weeks of the discussion period.
The law allows a proposal to alter a rating list to be made where a ratepayer believes a rateable value to be incorrect and the VOA expects an appellant ratepayer to have evidence to support that belief.
In practice, this means that during the discussion period the VOA expects the appellant ratepayer to explain clearly why a rating list valuation is considered to be incorrect, to provide their alternative valuation and to provide evidence to support that view.
In response, the Valuation Officer (VO) will explain the rateable value and, where necessary, provide evidence during the discussion period that is relevant either to support the rateable value and/or to deal with issues raised by the alternative valuation sought by the ratepayer.
If, exceptionally, during the discussion period, all parties (including the Valuation Tribunal) agree that the deferment of a programme prior to reaching the target date would be sensible, this can be arranged. This will prevent cases being unnecessarily listed by the Valuation Tribunal.
The Valuation Tribunal
After target date both the VO and the ratepayer are required to act in accordance with rules laid down by the Valuation Tribunals. In England those rules are published at here.
Ratepayers and their representatives considering putting a case to the Valuation Tribunal should ensure that they are aware of the published rules, and should in particular note that:
- A hearing will normally be 10 weeks after the target date and that generally 7 weeks prior notice of the hearing date is given.
- The VO is required to issue a notice 6 weeks before the hearing specifying the information (generally rental information) that may be referred to at the hearing.
- The appellant ratepayer is required to submit a written Statement of Case, 4 weeks before the hearing, setting out the issues in dispute, the decision sought and a summary of the arguments and evidence to be relied on.
- The respondent VO is required to submit a Statement of Case in reply 2 weeks before the hearing.
- At the hearing “the burden rests on the appellant to satisfy the Tribunal that the appeal should be allowed”.
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