The Valuation Tribunal
The Tribunal is an independent body set up under the Valuation Act 1988, and continued by the Valuation Acts 2001 – 2020, to determine appeals against decisions of the Commissioner of Valuation on the valuation of commercial properties for rating purposes. The Valuation Tribunal and the Commissioner of Valuation/Valuation Office are separate bodies, independent of each other.
An appeal to the Tribunal under the Valuation Act may be on grounds of the quantum of the valuation of a property or the rateability of a property. The Tribunal may disallow an appeal and thereby affirm the decision of the Commissioner; allow an appeal and amend the valuation of the property; decide that the property under appeal should be included in or excluded from the valuation list.
The Tribunal is also empowered under section 22 of the Derelict Sites Act 1990 and section 13 of the Urban Regeneration Housing Act 2015 to hear appeals from owners of urban land against determinations of the market value of such land as determined by a local authority. An appeal to the Tribunal under that Act may be on grounds that relate to the market value determined by the local authority.
Subject to a right of appeal to the High Court on a point of law, the decision of the Tribunal is final.
The mandate of the Office of the Valuation Tribunal is the provision of all necessary administrative and clerical support to the Valuation Tribunal in the fulfilment of its statutory obligations under the Valuation Acts 2001 – 2015, the Derelict Sites Act 1990 & the Urban Regeneration Housing Act 2015 .
The office of the Valuation Tribunal is committed to providing efficient and effective support to the Tribunal in the fulfillment of its statutory obligations and to delivering a high-quality and impartial service to all parties in the Tribunal appeals process.