An appeal against the valuation on a commercial property, can be made online or by post. A Notice of Appeal Form must be submitted within 28 calendar days of the date of the Final Valuation Certificate issued by the Valuation Office.
The Notice of Appeal to the Tribunal must:
- set out exhaustively the grounds of appeal;
- be accompanied by the appropriate prescribed fee (paid online or by phone)
- be the original signed notice
- a notice of appeal may not be amended without the permission of the Tribunal.
Your appeal may be lodged online or by post (but must be paid for online or by phone).
The Tribunal will register your appeal and assign a number to the appeal.
The Tribunal will acknowledge receipt of your Notice of Appeal by email. This acknowledgement will;
- give our contact details; and
- show the information we have about your appeal including the appeal number, which you should quote if you contact us about your appeal; and
- ask you to inform us whether you intend to have legal representation at the hearing and if the appeal will require a lengthy hearing, in your opinion; and
- include an information sheet setting out the requirements regarding summaries of evidence for appeals to the Tribunal and a copy of the rules.
A copy of the Notice of Appeal will be then served by the Tribunal on the occupier (where the Appellant is not the occupier), on the rating authority and on the Commissioner of Valuation.
As the Valuation Tribunal does not have access to Valuation Certificates, on receipt of an appeal, the Commissioner of Valuation (as the Respondent in the appeal) will then confirm the validity of the appeal, having regard to the date that the Commissioner of Valuation issued its final Valuation Certificate, to ensure that the appeal has been submitted within 28 days of the Valuation Certificate issuing.
Appeals will then come before the Valuation Tribunal periodic Callover system for the purpose the allocation of a hearing date. All parties to an appeal must appear in person (or via remote online link) when allocated a slot on the Callover system. The Tribunal will formally contact you in advance to inform you of the date of the Callover for you to attend.
In advance of the Callover date being assigned, the Valuation Tribunal will issue directions to the parties setting out the timelines for the submission of its evidence to the Tribunal. Please note that failure to adhere to the timelines directed, may lead to an appeal being struck out for want of prosecution.
Parties to an appeal should familiarise themselves with the Valuation Tribunal Rules 2019, particularly:
- Rules 23-27 (Grounds of Appeal)
- Rule 34 (Timelines)
- Rules 35 – 43 (Precis of Evidence)
- Rules 44-51 (Legal Submissions)