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Part 4: Valid Appeals after Listing by Valuation Tribunals - England

4.1 Introduction: When Does an Appeal Arise?

4.2 Withdrawal of Appeals

4.3 New Appellant’s Appeal

4.4 Competent Person’s Right to be Party to an Appeal

4.5 VTE Requires Missing Information Held by LO

4.6 General Points - VTE Powers and Procedures

4.7 Agreements

4.8 Giving Effect to Agreements

4.9 Preparation of the Listing Officer’s case

4.10 Information Which May be Used as Evidence

4.11 Regulation 17 (Procedure Regs)

4.12 Using Evidence at Valuation Tribunal ‘by agreement’

4.13 Regulation 17(4) Notices

4.14 Counter-Notices

4.15 Documents to be Produced Following Counter-Notices

4.16 Failure to comply with Counter-Notices

4. 17 References to Dwellings in Different CT Units

4.18 Imperfect Documents

4.19 Increasing Bands of Appeal Dwellings

4.20 Increasing Bandings of Comparable Dwellings

4.21 Notices of Hearings

4.22 VTE Appeal Management Powers

4.23 Preparing Documentation for Hearings

4.24 Council Tax Valuation Sheets (CTVS)

4.25 Banding of Appeal Dwellings Sheets

4.26 Sales Evidence Sheets

4.27 Summary Sheets

4.28 Using Council Tax Lists

4.29 Completing the Documents

4.30 Agreeing the Facts

4.31 Disposal of Appeal Without a Hearing by Written Representations

4.32 Settlement by Withdrawal

4.33 Settlement by Agreement

4.34 General Valuation Tribunal Procedures

4.35 Appearing at Hearings

4.36 Assisting Unrepresented Appellants

4.37 Non-appearance of Entitled Parties

4.38 Conduct of Cases

4.39 Hearings in Public

4.43 Evidence on Oath

4.44 Higher Bands found to be justified at Hearings

4.45 Inspection of Dwellings by Valuation Tribunals

4.47 Reviewing and setting aside Decisions

4.50 Listing Officer processes to reinstate

Part 4: Valid Appeals after Listing by Valuation Tribunals - England

VO letters and forms which are not included as appendices are available as MS Word Templates

Legislation for the application of Appeals Direct in England can be found in:

Statutory Instruments 2009 No 2270 The Council Tax (Alteration of Lists & Appeals) (England) Regulations 2009 - (referred to below as ‘Appeals regs’) and

Statutory Instrument 2009 No 2269 The Valuation Tribunal for England (Council Tax & Rating Appeals) (Procedure) Regulations 2009 (referred to below as ‘Procedure regs’)

4.1 Introduction: When Does an Appeal Arise?

After 1 April 2008, the 1993 regulations were amended to reflect the ‘Appeals Direct’ procedures, which now come under Regulation 10 of the Council Tax 2009 Appeals regulations.

An appeal to the VTE will arise when, after receipt of the Decision Notice (DN), a taxpayer who disagrees with it, appeals directly to the VTE. The appeal has to be made within three months of the date of service of the DN.

If no appeal is made following the DN, the proposal loses effect and the case is closed. There is provision, however, for a late appeal to be authorised where the VTE President is satisfied that the reason for failure to initiate an appeal was beyond the control of the proposer.

Only one appeal can be made following a DN. A second appeal by any competent person (i.e. any person who would have had the right to make a proposal at the time the DN was served) is not allowed to proceed in relation to the same DN.

An appeal is made by the proposer sending to the VTE a copy of the DN, together with a written statement, giving the reasons for appeal and other essential information (the latter being in the form of a Settlement Information Pack – SIP).

4.2 Withdrawal of Appeals

An appeal may be withdrawn by service of a notice on the VTE at any time up to the date of the hearing, or verbally at the hearing (Reg 19 of Procedure regs). Where verbally withdrawn, the VTE panel must give its consent before the withdrawal becomes effective.

A party can apply to the VTE within one month of the service of a withdrawal notice, or of the hearing, to have the appeal reinstated.

Where the LO alters the list in accordance with the terms of the proposal, the appeal is treated as withdrawn on the date of service of notice on the VTE.

The VTE must notify all parties of receipt of withdrawal of an appeal in writing.

4.3 New Appellant’s Appeal

Reg 22 of the Procedure regs allows for a competent person to serve notice on the VTE to take over an appeal, provided this notice is served before the date specified in any VTE notification of withdrawal of the initial appeal under Reg 19(9). The VTE is required to serve notice [that the appeal has been taken over] on all other parties.

4.4 Competent Person’s Right to be Party to an Appeal

Reg 27 of the Procedure regs gives the right for any interested person, competent to have made a proposal at the appeal date, to serve notice on the VTE within three months of the appeal date, stating that they wish to be a party to the appeal.

4.5 VTE Requires Missing Information Held by LO

On receipt of a copy of an appeal statement (CT10) from the VTE, Reg 26 of the Procedure regs requires LOs to serve a written notice on the VTE, stating the name and address of any person party to an appeal, or who appears to be an interested person, affected by the DN, where that information is missing from the appeal. In turn, the VTE must serve a notice on all interested parties, including that information and the date on which the appeal was made.

4.6 General Points - VTE Powers and Procedures

(i) Liaison with VTE: communication with LOs

Under the Appeals Direct procedure, all appeals originate from a challenge to a LO’s DN and are submitted by the taxpayer/appellant directly to the VTE. Information relating to appeals is transmitted by the VTE to the VOA via the VTE log on the CDB. Hardcopy information, including a copy of the appeal, is also supplied by the VTE.

(ii) Powers of the VTE

The VTE has judicial powers and will normally sit in public. It may take evidence on oath or affirmation, and may administer such an oath or affirmation, but does not usually do so. The parties to an appeal may appear at the VTE hearing without giving notice of their intention to appear. As a precaution, therefore, even when there has been no contact with the taxpayer, LOs should prepare a skeleton case in the event that such a case proceeds to a full hearing.

Reg 38 of the VTE Procedure regs, allows a VTE to increase a band. This is not limited either by the band shown in the List at the date of the proposal or by the band contended for in the proposal. The effective date will be the date of the VTE decision. The approach to be adopted, where an increase is found to be justified between the date of receipt of a proposal and the hearing, is given below.

A VTE has powers to hold a pre-hearing review, or a hearing, solely on the validity of a proposal. The scope of jurisdiction at a particular hearing will be limited to the substance of the appeal.

(iii) Invalidity Hearings and Valid Appeal Hearings – VTE Procedure Reg 5

Procedure Reg 5 requires that invalidity appeals under Appeal Reg 7 will be heard before substantive valuation appeals under Appeal Reg 10. Where two or more appeals are on the same property, they will be dealt with chronologically; the Reg states “the order in which the appeals are dealt with shall be the order in which the alterations in question would, but for the disagreements which occasion the appeals, have taken effect”.

The LO must be clear on the subject matter of the appeal and prepare the case accordingly.

(iv) Right to Object after a Validity Hearing

Under Procedure Reg 33, a VTE hearing may only proceed from an invalidity hearing to a valuation appeal hearing with the consent of all parties. The LO may not wish to proceed to valuation, (particularly if an appeal considered likely on a point of law). The LO is entitled to object to any proposal to continue with a valuation hearing, where the LO case either is not prepared or would be prejudiced.

4.7 Agreements

When an appeal is listed it is still possible for the LO and appellant to resolve the matter by agreement prior to a hearing. This should only arise if new evidence is introduced. Regs 12 & 13 of the Appeal regs provide for settlement by agreement. Reg 19 of the Procedure regs provides for settlements by withdrawal by the appellant directly with the VTE.

When an agreement is reached between the LO and an appellant, the VTE must be notified as soon as reasonably practicable. The agreement forms for CT appeals are available from MS Word Template in five versions numbered VO 7475 - VO 7479 to reflect the type of agreement reached.

● VO 7475 - Amendment

● VO 7476 - New Entry

● VO 7477 - Deletion

● VO 7478 - Deletion and New Entry(ies) i.e. where a split or merger of current entries occurs.

● VO 7479 - Alteration of Historic Entry(ies). - where the entry or entries being altered are not the current ones e.g. where a proposal is made to reduce a band but, before it is agreed, the LO alters the List on account of a material increase and subsequent relevant transaction. The agreement on the original appeal will be in respect of an historic entry rather than the current entry.

An agreement form must be signed by all necessary parties taken from the list below. Before agreement forms, signed by at least one party, are forwarded to another party for signature, a copy of the original should be taken and kept with the case papers. This procedure should be followed each time a signature is added to the form and the previous photocopy destroyed. In this way, the signatures already obtained will be readily available should a partly signed form be lost in transit or not returned.

The parties whose written agreement is required to comply with Reg 13 are as follows:-

i) the Listing Officer;

ii) the appellant;

iii) the taxpayer at the date of appeal;

iv) the taxpayer at the date of agreement;

v) any other person who would have been competent to make the appeal, usually either the owner or the BA, and has within three months beginning on the date on which the appeal was served on the LO, served notice on the LO that they wish to be party to the proceedings.

4.8 Giving Effect to Agreements

When an agreement has been signed by all other parties, it must be signed and dated by the caseworker at EO level or above, who has been personally nominated by the LO to sign agreements on his/her behalf.

The CTVS and the working docket should then be completed and the papers passed for case clearance. The case should be cleared on the computer by inputting the relevant details including the appropriate settlement code. The revised entry(ies) will then appear automatically on the next Schedule of Alterations. The date to be input is the date shown on the agreement form. At all times, the aim must be to include the revised entry on the next available Schedule of Alterations. The generation dates of Schedules are shown on the Calendar of Overnight Batch Generations, which is available on the intranet. There is no requirement to notify the BA of an agreement unless they have "opted-in". For retention of papers see Section 3 part 3.

4.9 Preparation of the Listing Officer’s case

Agreement of facts

Before a hearing, as many relevant facts as possible should be agreed, such as the features of the dwelling, relevant dates and history. This will allow the VTE to focus on the valuation matters in dispute.

Evidence

Evidence can be requested from appellants by using:

1992 LGFA S.27 Notices requesting the supply of information; and,

● Particulars Delivered (PDs) and data from Stamp Duty Land Tax (SDLT) forms

in VTE proceedings.

Authority for the use of PDs during hearings is given in Reg 17 of the Procedure regs; and for SDLT data in Section 48 of the Finance (No 2) Act 2005.

S.21(1) of LGFA 92 requires the Commissioners of Inland Revenue to disclose information obtained from Notices and the content of PD/SDLT data for the purpose of facilitating the compilation and maintenance of Lists by LOs. LOs are, therefore, entitled to use both Notices and PD/SDLT data when banding a dwelling and when considering the correctness of a band.

S.27(2) of LGFA 1992 enables a LO to serve a Notice on a person who is, or has been, an owner or occupier of a dwelling requesting him/her to supply information required in the Notice which the LO believes will assist in carrying out his/her functions.

When the LO is in possession of replies to Notices served, the content of these replies may be quoted when discussing an appeal at any stage before a VTE hearing. To use them at a VTE hearing, a Notice under Reg 17 (VO7474) MUST have been served.

Information from PD and SDLT data can be used in evidence under Reg 17 at any time after transmission to the VTE, but the LO must have complied with the requirements for the service of a Notice under Reg 17(3) as detailed below.

Any difficulty with appellants about the confidentiality of PD/SDLT data must be dealt with in a tactful manner. PD information and SDLT data are regarded as personal information which cannot be divulged without the consent of the parties except when the appeal has been listed by the VTE for hearing.

As the tone of the current Valuation List has become established, the use of VTE appeal decisions and relevant settlement evidence has become a more important factor in settling outstanding appeals. In addition to settlement evidence and evidence of comparable bandings, LOs may have sources of sale prices which are not subject to confidentiality, e.g. auction sales particulars, which may help to overcome any difficulties encountered in early disclosure of PD information or SDLT data.

LOs cannot dispute evidence produced by a taxpayer when this can only be challenged by using PD information or SDLT data not in the public domain or subject to Reg 17 procedures. Where the LO believes such evidence to be factually incorrect, this can be stated; as the burden of proof lies with the taxpayer to verify such evidence.

In the early years of a Valuation List, or when preparing for a revaluation, S.27 Notices may be useful. In practice, during the life of the List, this procedure is rarely used, although it remains available to LOs. Where it is felt that it is essential to obtain information using formal S.27 Notices, technical advice should be sought to ensure the Notice and covering letter meet with the statutory requirement. An example of where a S.27 may be used could be in respect of mobile home sites, where the freehold of the pitch and caravan are not usually sold together. The price paid for the chattel and the site rental may be important to establish where both will form part of the dwelling.

4.10 Information Which May be Used as Evidence

Regulation 17 applies to four categories of information. A statutory procedure has to be followed to allow the documents containing the information to be used in evidence. The categories of documents are:-

i) PD/SDLT data

ii) Notices obtained for CT purposes under S.27(2) served on owners or occupiers;

iii) Forms of Return (FORs) and Notices Requesting the Supply of Information (NRSIs) obtained for Rating purposes under Schedule 9 of the Local Government Finance Act 1988 (for composites);

iv) Notices served under S.27(1) on BAs, and any person prescribed for the purposes of the sub-section, requesting information specified in the notice relating to property which the LO reasonably believes will assist in carrying out his/her functions.

Information contained in CT Notices or Rating FORs/NRSIs should be taken to include letters to the LO referring to a Notice recently made and giving additional information in relation to that specific notice/return.

At VTE hearings, LOs may wish to submit other evidence, e.g. facts relating to their inspections of dwellings. The admissibility of this evidence is subject to the normal requirements of VTE procedures.

The initiative in using documents under Reg 17 which contain information rests with the LO and other parties have no rights unless they are introduced into the proceedings by the LO.

Care must be taken to avoid any suggestion that LOs are taking any unfair advantage of this provision.

4.11 Regulation 17 (Procedure Regs)

The Reg 17(4) Notice is contained in form VO 7474, together with the schedule of documents VO 7472 and its continuation sheet. Both are available from MS Word Template. Provision is made in the schedules for the LO to state the number of dwellings in accordance with the CT List at the date of the notice to which the specified documents relate.

Reg 17(4) Notices can also be produced from the VOA CDB within the Appeal Package application. This facility has been produced primarily for the defence of the 2005 List in Wales but applies to all Lists and for all BAs in both England and Wales.

4.12 Using Evidence at Valuation Tribunal ‘by agreement’

Whilst it is preferable to agree as many factual matters as possible before a hearing, such agreement cannot take the place of the Reg 17 procedure if a LO wishes to use PD/SDLT data, which is subject to the rules of Inland Revenue confidentiality and may only be disclosed where specific statutory authority exists. Reg 17(4) allows such disclosure but only if the laid-down procedure is followed. This procedure cannot be dispensed with by simply agreeing with the other parties that the information on a PD/SDLT is correct, because the information cannot be disclosed without first serving a Notice under Reg 17(4).

Once a Notice under Reg 17(4) has been served, it is permissible to agree the information as part of the agreed statement of facts.

Notices obtained under Section 27(2) are not subject to the same restrictions as PD/SDLT data. It is, however, usually appropriate to serve a Reg 17(4) notice first, rather than seek to include this information as part of the agreed statement of facts.

4.13 Regulation 17(4) Notices

For information to be used in evidence, Reg 17(4) provides that the LO must ensure that:

i) the notice is served, to be received not less than two weeks prior to the hearing, on every party, specifying, in relation to any information to be used, the documents (or other media) containing the information;

ii) any party on whom notice is served, can inspect at any reasonable time and make a copy (other than a photographic copy) of the document.

Reg 17(4) does not require the LO's notice to specify the information, but only the documents which contain the information. However, LOs will usually find it helpful to supply some or all of the information with the notice.

This may be done by enclosing with the Reg 17(4) Notice (VO7474) a Schedule of the sales (VO7472). The information which the LO wishes to use should be quoted. This is best done by including it on Sales Evidence sheets (VO7465) which will also contain factual details concerning the comparables, and inviting agreement to all the facts prior to the hearing.

The LO should not only select documents which provide information favourable to their case but should aim to give the VTE a fair picture of all the relevant sales evidence.

It is often sufficient to produce a reasonable sample of sales evidence, providing that this is representative of the whole. When it is appropriate to refer only to dwellings in the same short road as the appeal dwelling, the LO may decide to produce all the sales evidence. In other cases, a much wider selection may be required.

Each LO should give guidance to caseworkers on the number of dwellings to be specified but a maximum of 12 is usually sufficient. It should be remembered that the other party has the right to refer to an equal number of other dwellings (or up to four if the LO specifies less than four in the Regulation 17(4) Notice).

The introduction by a LO of sales evidence outside the CT Unit area should be restricted to essential dwellings close to CT Unit boundaries.

Whilst a minimum of two weeks' notice is required, LOs should serve notices as soon as cases are listed. This will enable them to quote evidence from PD/SDLT data during discussions with taxpayers and other parties to appeals.

4.14 Counter-Notices

In addition to the right to inspect, and to make copies of, the documents to be used by the LO, any person to whom notice is given under Reg 17(4) may serve a counter-notice under Reg 17(5) specifying other dwellings which are thought to be comparable in character or otherwise relevant to the case, and requiring the LO:-

i) to permit them to inspect and make a copy (other than a photographic copy) of all documents to which the Reg 17(4) notice applies which relate to the dwelling specified and which are in the possession of the LO; and

ii) to produce at the hearing, or to submit to the VTE beforehand, the documents which they have told the LO they require.

The right is limited in that the number of dwellings specified in the counter-notice must not exceed the number specified in the Reg 17(4) Notice, or four if the notice specifies four or fewer than four.

A counter-notice must be in writing but no set form is prescribed. In a case of ambiguity, the person should be informed by letter of the action the LO assumes the notice requires.

The right under Reg 17(5) does not extend to inspecting, or producing documents which relate to, dwellings outside the CT Unit area and which are thus not "in the possession of" the LO. Nevertheless, where a LO has included dwellings outside the CT Unit area in the Reg 17(4) notice, he/she should offer the person a similar right. This should not be limited to a number of "outside" dwellings equal to the number of "outside" dwellings quoted by the LO.

4.15 Documents to be Produced Following Counter-Notices

The right to serve a counter-notice refers to "any document" containing information to which Reg 17(4) applies and which relates to the dwellings specified in the other party's notice. The LO must therefore produce, if so requested, all the documents relating to the specified dwellings. The person serving the counter-notice is, therefore, not limited to examining just PD/SDLT data for the dwellings specified but may also examine any FOR/NRSI or other documents to which Reg 17(4) applies.

No time limit is prescribed in Reg 17(5) for serving a counter-notice. There should be no delay in dealing with one when it has been received. If the counter-notice is received too close to the hearing for arrangements to be made for the inspection and making of copies, the LO should take all the documents and explain the circumstances to the VTE at the start of the hearing. The LO should not treat any counter-notice received before the date of hearing as too late for these purposes. The only other course of action available to the LO is to request an adjournment.

If, under Reg 17(5), the LO is told of documents which are required to be produced at the hearing, he/she should state in writing the documents which will be produced, to avoid any dispute.

Reg 17(5) (a) refers to documents "in the possession of the LO". LOs should act reasonably in the interpretation of this phrase, considering in relation to:-

i) Dwellings in the same CT Unit as the appeal dwelling

If the LO has no documents for a dwelling specified in a counter-notice, which is in his/her Unit, the other party should be informed in writing immediately. There is no power for the other party to substitute another dwelling in a counter-notice, either because the information disclosed does not assist the party's case or there is no document.

The LO cannot decline to produce for inspection any document held which relates to a dwelling which is not in the same BA area as the appeal dwelling.

ii) Dwellings in other CT Units
A LO should refuse to bring into his or her possession any document concerning a dwelling outside the Unit, unless such a dwelling has been included in the Reg 17(4) notice.

Reg 17(5) requires the dwellings specified in the counter-notice to be "comparable in character or otherwise relevant to that person's case".

Reg 17(8) does not allow any person who has served a counter-notice to inspect, copy or require the LO to produce any document, in so far as it contains information other than that which is reasonably required for the purpose of the proceedings. Whether the other dwellings specified in the counter-notice are comparable in character, or otherwise relevant to the case of the person who has served the notice, is a question for determination by the VTE.

4.16 Failure to comply with Counter-Notices

Where the LO has refused, or failed, to comply with a Reg 17(5) counter-notice, the person who served the notice may apply to the VTE for the LO to be directed to comply.

Upon receipt of a copy of such an application, the LO should immediately send a full report of the circumstances to the Technical Advisor, including reasons why it is thought the provisions of Reg 17(8) are not satisfied, together with a copy of the application and of all notices in respect of documents served by and on the LO in the proceedings. The LO should state in the report whether it is considered that legal representation should be given at the hearing of the application.

The Technical Advisor should report to the Head of CT Technical without delay enclosing a copy of all documents and expressing an opinion on the question of legal representation.

If the LO receives notice of hearing of the application before instructions are received from the Head of CT Technical, the Technical Advisor should be informed.

4. 17 References to Dwellings in Different CT Units

References to dwellings outside the CT Unit should be restricted to essential instances. When a LO needs to produce documents in respect of dwellings in other CT Units, certified copies should be obtained from the LO holding the documents. The LO holding the originals should certify each copy as follows:-

"Certified a true copy (signature) Listing Officer (name) Billing Authority. Date (...............)".

On rare occasions, the LO or a designated CT caseworker for the appropriate CT Unit may be called to give evidence of comparison between the dwellings with sales evidence and the appeal dwelling.

4.18 Imperfect Documents

Reg 17(4) does not apply to an unsigned S.27(2) Notice. Such a document should neither be specified in a notice by the LO, nor produced for inspection in consequence of a counter-notice.

No attempt should be made to erase any notes which have been added on any document after its receipt. The LO should be prepared to explain any such notes to the VTE or to the person to whom the document is produced for inspection.

4.19 Increasing Bands of Appeal Dwellings

LOs have a statutory responsibility to maintain Council Tax Lists. When information comes to the LO’s attention which justifies an increase in band to that currently in the List and in the appeal, the LO must act upon that information and alter the List.

In this case the band should be increased by raising a LO Report in accordance with Section 2, before the appeal is heard by the VTE; i.e. without waiting for the appeal to be heard by the VTE. The LO should discuss the matter with the taxpayer in order that any further relevant information can be taken into account. It is not appropriate, however, to use the intention to increase the band as a threat or negotiating ploy to settle the appeal.

When the appeal is subsequently heard by the VTE, the band defended by the LO will depend upon the facts of the case and have regard to the relevance of the new information.

Further complications could arise on rare occasions, as follows:

Where there are two appeals listed for hearing at the same time, and the additional information shows that the historic entry was incorrect. In this case the LO should contend that the historic entry should have shown the higher band. The VTE has no facility to increase a band in respect of any period between the effective date of the historic entry in the List and the serving of the proposal. It is likely, however, that the VTE would issue a determination which would comment on the accuracy of the historic band and the reason for the effective date of the current decision.

Where additional information affecting the valuation band comes to light during the hearing. In this case, the LO should contend for an increased band to maintain the correct list entry. If the VTE agree, the decision will take effect from the date the List is altered in respect of that decision.

4.20 Increasing Bandings of Comparable Dwellings

Where the LO considers that the bandings of comparable dwellings quoted by the appellant are too low, they should be increased to the correct level before the hearing. It is essential to advise the appellant of this course of action so that no reliance is placed at the hearing on any incorrect bandings.

4.21 Notices of Hearings

Regulation 30 provides for the Clerk to the VTE to give at least 14 days notice of the date, time and place for the hearing.

The notice will include the name of a place where a list of the appeals to be heard can be viewed. LOs will usually be supplied with a copy of the agenda for each hearing in addition to the individual notices, as a party, to each appeal.

4.22 VTE Appeal Management Powers

The VTE has wide ranging appeal management powers under Reg 6 of the VTE Procedure regs which states:-

(1) Subject to the provisions of Part 1 of Schedule 11 to the 1988 Act(1) and of these

Regulations, the VTE may regulate its own procedure.

(2) The VTE may give a direction in relation to the conduct or disposal of proceedings at any time, including a direction amending, suspending or setting aside an earlier direction.

(3) In particular, and without restricting the general powers in paragraphs (1) and (2), the VTE may:

(a) extend or shorten the time for complying with any regulation or direction;

(b) consolidate or hear together two or more sets of proceedings or parts of proceedings raising common issues, or treat an appeal as a lead appeal (whether in accordance with regulation 7 or otherwise);

(c) permit or require a party to amend a document;

(d) permit or require a party or another person to provide documents, evidence,

information, or submissions to the VTE or a party;

(e) deal with an issue in proceedings as a preliminary issue;

(f) hold a hearing to consider any matter, including a case management issue;

(g) decide the form of any hearing;

(h) adjourn or postpone a hearing;

(i) require a party to produce a bundle for a hearing;

(j) stay proceedings; or

(k) suspend the effect of its own decision pending the determination by the Upper Tribunal or a court of an application for permission to appeal against, and any appeal against or review of, that decision.

An application by a LO in relation to any of the above, or for a ‘pre-hearing review’ under 6(f) in relation to any of the above, must be made with discretion. One should only be made in circumstances which would result in the substantive issue in dispute being clarified with a view to expediting and simplifying the actual hearing.

4.23 Preparing Documentation for Hearings

A series of forms has been prepared to assist caseworkers in preparing the documentation for a VTE hearing. Using a common and familiar style of documentation helps VTE members to assimilate information more quickly and easily. This format is considered to be easily followed and understood also by appellants and by members of the public.

The series consists of:-

VO 7464 - Appeal Settlement Details

VO 7465 - Appeal Sales Evidence

VO 7467 - Evidence Summary Sheet. This is available within the package referred to below as both a Summary of Sales Evidence (VO7467A) and a Summary of Settlement Details (VO7467B).

VO 7466 - Appeal Dwelling Details

The type of evidence available also varies. Now that the tone has become established, more reliance on settlement evidence is possible. It is the caseworker's duty to present a balanced selection of evidence rather than to select comparables which mainly support the LO's opinion.

The documents can also be produced from stocks of hardcopy forms held locally and completed in manuscript.

4.24 Council Tax Valuation Sheets (CTVS)

A CTVS is completed as an appeal is settled. The completed CTVS is stored in EDRM.

4.25 Banding of Appeal Dwellings Sheets

Whilst a precise valuation figure can be shown on a banding of appeal dwelling sheet, a band or a value range will usually suffice, supported by appropriate evidence. Where a dwelling clearly falls within a band, this is all that needs to be established to show the VTE that the band is correct. A valuation may only need to be shown where the LO's opinion of value is close to a band margin and is in dispute.

4.26 Sales Evidence Sheets

A sales evidence sheet allows for the presentation of sales evidence in the same format as settlement evidence. The Remarks section should include a note of the source of the information, e.g. PD/SDLT data or Notice.

4.27 Summary Sheets

Following detailed presentation of comparable evidence at a hearing, the caseworker usually has to summarise the main points which lead to the opinion of the band. A summary sheet allows the VTE to compare the main points easily in summary format.

4.28 Using Council Tax Lists

The contents of a List may be proved by the production of a certified copy of the whole or of part.

Bands of comparable dwellings can usually be included in schedules of agreed facts between the parties. Should this not be the case and difficulty is envisaged in this respect, certified copies of the List(s) or part(s) should be prepared, to be produced if required.

4.29 Completing the Documents

It is sufficient for documents to be completed neatly in manuscript. The boxes marked "VO" at the top right hand corner of all sheets is for a page reference number in the VTE documentation and allows the caseworker to refer to sheet x or sheet y. The boxes have no significance outside the VTE hearing and should not be numbered until just before a hearing, so that last minute inclusions or deletions of sheets do not spoil the flow of numbers.

When the caseworker has prepared the originals, they should be photocopied. Copies are required as follows:-

i) VTE members (usually three);

ii) Clerk to the VTE;

iii) Parties (one each);

iv) LO.

After the hearing a copy of all the documents should be scanned into EDRM, and hardcopies disposed of as confidential waste.

4.30 Agreeing the Facts

Where it is clear that a case will proceed to a hearing, the LO should send a copy of the documents to the appellant, inviting agreement to the factual details accompanied by a VO7474. This should be carried out at least seven calendar days before the hearing. This period must be increased to at least 14 calendar days when sales evidence is enclosed. This allows time for the appellant to consider them and to respond.

It is preferable to have sent details to the appellant before the hearing, but failing to do so does not prevent a LO from including other information in the VTE documentation. However, in principle the LO should, wherever possible, adopt a ‘no surprises’ policy to avoid criticism.

At the same time as sending a copy of the documents, the LO should ask for information about any comparables to which the appellant intends to refer at the hearing. Any reasonable request by an appellant for information about other dwellings which are thought to be comparable should be complied with.

When all facts have been agreed, this should be recorded on the CDB. It is the caseworker's responsibility to ensure that this is carried out.

4.31 Disposal of Appeal Without a Hearing by Written Representations

The VTE may dispose of appeals without a hearing under:

2009 Procedure Regulation 29 which allows for a hearing to be dispensed with where:-

        (a) each party has consented to, or has not objected to, the matter being decided without a hearing; and (b) the VTE considers that it is able to decide the matter without a hearing.

Though not usually a preferred route for LOs, in circumstances where the VTE direct (after agreement of the parties) that written representations are to be adopted, the LO should comply with those directions setting out procedures and time limits. These are set out under 1993 Reg 20, but not under 2009 Reg 29.

As a general rule the LO should only consent to this procedure being adopted in the following limited circumstances:-

i) illness or disability of the taxpayer which would make attendance at a hearing difficult. Such a reason could include not only long-term physical incapacity, but mental illness, such as agoraphobia or stress, if certified by a medical practitioner;

ii) excessive distance from the taxpayer's home to the place where the hearing is to be held. If the taxpayer is required to travel for more than two hours, this may be considered unreasonable, and a suitable case for written representations;

iii) there is no dispute on matters of fact;

iv) the issues in dispute are matters of valuation opinion and not of legal agreement. For example, it is not considered appropriate for a dispute to be resolved by written representations if it concerns such issues as state of repair or disaggregation.

It is not considered appropriate to consent to written representations on the grounds that the appellant would find it easier, or preferable, to present a case in writing rather than orally. In such situations the appellant should be invited to present written submissions to the VT, which will hear the appeal in the absence of the appellant.

All requests for written representations must be referred to the Technical Adviser for prior approval, who will also offer advice and guidance on the preparation of written notices if it is considered appropriate to dispose of the appeal in this way.

4.32 Settlement by Withdrawal

Reg19 of the 2009 appeal regs allows for an appeal to be withdrawn before the start of a hearing. The appellant may withdraw at any time prior to the hearing by sending, or delivering to, the VTE a written notice of withdrawal. An appeal can also be withdrawn by the appellant verbally at the hearing. The VOA is informed of settlements by withdrawal through the VTE log which is transmitted electronically.

4.33 Settlement by Agreement

Under Reg 13 of the 2009 appeal regs the VTE must be notified, as soon as reasonably practical, that an appeal has been settled by agreement. Copies of the notice should be served on all parties to the agreement.

When an agreement form has been signed in accordance with paragraph 4.7 above, the working docket should be completed and the case papers passed to caseworker support to update the Valuation List.

4.34 General Valuation Tribunal Procedures

It is in the interests of the Valuation Tribunal Service (VTS), taxpayers, appellants and the VOA, that the LO and all staff adopt a reasonable, helpful and professional attitude at all times during the hearing of an appeal.

It is the duty of the VTS to ensure that the VTE is properly constituted and the LO should not object to its constitution except in very exceptional circumstances. When a hearing has taken place and the LO considers that the presence of a member, about whom the question of disqualification could have arisen, has prejudiced a decision, a report should be submitted to the Technical Advisor, who should forward it to the Head of CT Technical after adding any suitable observations.

A Tribunal usually consists of three members. Where all parties agree, the appeal may be decided by two members in the absence of a third. LOs should normally agree to a two-member hearing.

Reg 13 of the 2009 Procedure regs allows any party at the hearing to be represented by another person, including legal representation. The BA may be represented by their Clerk or by another designated officer. Other parties may appear in person or be represented. No member or employee of the particular VTE may act as a representative for a party.

The LO may delegate the duty of conducting appeals to caseworkers or above. Whenever possible the LO, CT Team Leader or complex caseworker should conduct any case involving important questions of principle where legal representation is not accorded and they should always be prepared to conduct any case where it is considered that it warrants personal attention.

Although it is not normally necessary, LOs may seek to be legally represented before the VTE. If an important point of principle is likely to arise, a report, together with the case papers, should be sent to the Technical Advisor at an early stage. If the Technical Advisor considers that legal representation is advisable, a submission should be made to the Head of CT Technical. Special instructions will then be given.

4.35 Appearing at Hearings

A person's entitlement to appear, and be heard, is a matter solely for a VTE to decide. Generally, it is those persons whose signature is required to agree to an alteration to the List who are entitled to appear and be heard.

If any point concerning entitlement arises, as a party to the proceedings, the LO may put forward an opinion. In general, the LO must be helpful to the VTE and at all times be seen to be taking a reasonable attitude, particularly with regard to unrepresented appellants. The LO should, under no circumstances, refuse to comply with requests to give evidence or explanations about agreements; for example where signatures of taxpayers have not been obtained.

Any party to an appeal which is to be decided at a hearing may appear in person (with assistance from any other person if he/she wishes), by counsel or solicitor, or by any other representative (other than a person who is a member, clerk or other employee of the particular VTE).

Only a person who appeared at a VTE hearing, and who is aggrieved, can appeal to the High Court on a question of law arising out of a decision or order of the VTE (or if the appeal was disposed of by written representations, who made such representations).

4.36 Assisting Unrepresented Appellants

LOs must offer all reasonable assistance to unrepresented appellants who are unsure of council tax procedures. LOs should be prepared to help an appellant in the presentation of the facts of the case and should be prepared to open the presentation of a case if requested by the appellant or the VTE.

Unless the VTE determines otherwise, the LO shall begin the hearing on an invalid appeal or a matter arising from a List alteration. In any other case, parties may be heard in such order as the VTE requires.

4.37 Non-appearance of Entitled Parties

If every party to an appeal other than the LO, fails to appear at a hearing, the VTE may dismiss the appeal.

In the absence of a person who is entitled to appear, the VTE may proceed on the assumption that the person does not wish to appear, providing they are satisfied that due notice of the date, time and place of the hearing has been given. If the LO is aware of an intention on the part of that person to apply for an adjournment, the VTE should be so informed. The LO may ask the VTE to dismiss the appeal if the appellant does not appear, but should be prepared to briefly deal with the grounds of the appeal.

4.38 Conduct of Cases

The manner in which a case is conducted at a VTE hearing is at the discretion of the LO, bearing in mind his / her dual role of advocate and witness, but subject to any procedure prescribed by the VTE.

VOA staff must ensure that there is no undue liaison with the VTE members or with the Clerk. They must avoid any familiarity which could possibly be misconstrued by appellants and others.

If it is considered essential, an inspection of the appeal dwelling would normally be made by the caseworker who is to conduct the case before the hearing. If an inspection is necessary and it is refused, and the caseworker is not sufficiently familiar with the dwelling to reach an opinion, or to comment upon how the value may be affected by any disability mentioned in the grounds of the appeal, the appellant should be informed in writing before the hearing.

If permission to inspect is still refused, the caseworker should inform the VTE that an inspection has been refused and, if the circumstances warrant, the caseworker should ask the VTE to adjourn the hearing. No attempt should be made to emphasise the unco-operative attitude of the occupier but the caseworker should be prepared to give an account of the efforts made to inspect if asked to do so.

It should be noted that the legislation conveys a general permission to enter where notice conditions have been fulfilled. It does NOT give the LO rights to enforce entry to a property of an obstructive party. Section 26 LGFA 1992 simply states that, in the event of delay or obstruction, “he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale”. Where an inspection is evidently necessary, the VTE may not be averse to the suggestion that the hearing be adjourned to facilitate a joint inspection with the co-operation of the taxpayer. An adjournment on the basis that the LO should enforce rights of inspection under S26 will be fruitless.

The nature and extent of the evidence to be submitted to the VTE will be governed by any rules prescribed by the VTE and the nature of the case. The caseworker should disclose all material evidence, and the VTE should be informed in proper sequence of everything that is relevant to assist a decision. A caseworker should bear in mind the need for impartiality; this may be shown in many ways, such as assisting an appellant who is not fully aware of VTE procedures.

Although privilege can be claimed in respect of statements made at a VTE hearing, a caseworker should avoid making denigrating remarks (e.g. with regard to standards of building) as far as is consistent with giving accurate evidence. If a LO receives a communication about such a statement, the explanatory reply is not privileged. Any such letters should, therefore, be acknowledged and immediately referred to the Head of CT Technical with a copy to the Technical Advisor.

The caseworker has the right to cross-examine both witnesses and unrepresented parties. This must be exercised with discretion, particularly in the case of an unrepresented appellant.

4.39 Hearings in Public

A VTE always sits in public unless otherwise ordered. The LO is entitled to apply for exclusion of the public but should not normally make any such application.

Occasions may arise when a public hearing would be prejudicial to the interests of the appellant who makes no application for the exclusion of the public through ignorance of their rights. In such a case the caseworker should draw the attention of the VTE to the question of a private hearing.

If evidence which relates to sales is produced and the Press is present, the Chairperson should be asked to request the Press not to publish details of any sales quoted.

When the LO wishes to quote any reported case law, reference should be made to reports by volume and page. These should, whenever possible, relate to reports published in a form available to the public rather than those contained in journals of professional institutions.

When the LO wishes to quote a case which has not been reported in the press, a copy of the decision should be made available to the other parties.

4.40 Notes of Hearings

Notes must be taken of every hearing. They may be brief and retained in manuscript but contain sufficient detail to enable a memorandum of evidence to be prepared if required. They should show the parties who appeared, whether they appeared in person, or were represented, including names and capacities, the contentions put forward and a summary of the evidence given by all parties. It is important that where appellants put in relevant material to the VTE, a copy is retained, or the VTE asked to make a copy.

4.41 The Dual Role of the Listing Officer

The caseworker acts in the role of both advocate and witness when appearing at a hearing without any witnesses. When appearing in this dual capacity:-

● The role of "advocate" is taken when introducing the case and setting out the legislation and any case law, the issues in dispute, and the strengths of the arguments.
● The role of the "witness" is undertaken when turning to the facts, presenting the evidence (either by referring to paperwork, or by expressing opinions) and reaching conclusions to be drawn as to the correct value.

A caseworkers representing the LO as a witness before a VTE has a primary duty to the tribunal to present unbiased evidence to assist the tribunal to reach the correct decision.

When both law and fact are involved, there is usually advantage in asking the VTE to deal with the two aspects of the appeal separately. This becomes more difficult if the VTE requires evidence on oath (or affirmation) and in such a case, the LO must be guided by the Chairperson.

4.42 Giving Evidence

The VTE is not required to follow the rules of evidence as applied to proceedings in Courts of Law, and should avoid formality in their proceedings as much as possible. The VTE may issue directions in specific cases as to the nature of the evidence or submissions it requires (Procedure Reg 17).

The following guiding principles apply for formulating a correct and logical presentation of evidence:-

i) The burden of proof rests with the appellant

When the LO is required to open the presentation, he/she should seek to discharge the burden of proof to the satisfaction of the VTE.

When the taxpayer opens the presentation, the LO should not normally rest his/her case on any failure of the taxpayer to discharge the burden of proof.

The attention of the VTE may be drawn to this fact if the LO considers it necessary.

ii) Evidence should be relevant to the issue

Whether evidence is relevant should not be regarded as a serious matter at a VTE hearing, but irrelevant evidence put forward by the LO is usually valueless and only tends to obscure evidence which is relevant.

iii) All evidence must be given in open session

All evidence should be given openly. Evidence can be given in the absence of a party who is entitled to appear but has not. At the VTE's discretion, the LO may give evidence in the absence of an appellant who has requested the hearing to proceed in his/her absence, or who has not appeared and has not requested an adjournment.

iv) Direct evidence must be given in preference to circumstantial evidence

The most convincing evidence is that given by witnesses stating facts known to them personally. Direct evidence of value is preferable to opinion.

An opinion is not normally admissible in evidence unless the witness is an "expert witness", i.e. a person with training and experience in the matter in question.

v) Using comparables

Introducing details of comparable dwellings situated outside the CT Unit area should be avoided except when considered essential and then only with the prior approval of Head of CT Technical.

The band of a dwelling which is the subject of an outstanding appeal should not be submitted as a comparable by the LO.

vi) Hearsay evidence

The VTE is not bound by legal rules relating to the admissibility of evidence before a Court of Law. The provisions of Part I of the Civil Evidence Act 1968, together with The Rules of the Supreme Court (Amendment) Order 1969 and the Civil Evidence Act 1972 which contain rules governing the introduction and use of hearsay evidence of fact and statement of opinion, cannot be invoked. The VTE will itself decide on the admissibility of any hearsay evidence submitted and the weight to be attached to it.

vii) Limitation of evidence

A VTE which adopts formal procedures may require an appellant to keep any evidence within the terms of the appeal. A LO should not normally seek such a restriction.

4.43 Evidence on Oath

Any party to an appeal is entitled to ask that evidence shall be given on oath or affirmation, and the VTE has discretion to agree or refuse. A LO should not normally make such an application.

If the VTE requires evidence to be given on oath or affirmation in a case in which the LO appears as both advocate and witness, it will generally be more convenient to take the oath or make affirmation at the outset. If the LO is on oath or affirmation, care should be taken in the presentation to differentiate between advocacy and expert evidence.

4.44 Higher Bands found to be justified at Hearings

On rare occasions, additional information may come to light during a hearing which had not previously been made available to the LO. This may cause the LO to wish to change the current band to a higher one. The LO is entitled to seek this higher band when presenting the case, but not of course where a material increase awaits a relevant transaction.

If necessary, a request should be made for a short adjournment so that proper consideration can be given to the matter. If the new information is very complex, a request for the hearing to be adjourned may be more appropriate.

There is always a possibility that a VTE decision could be challenged by way of a judicial review (and the appeal set aside or re-heard) if the VTE had acted illegally, irrationally, with some procedural impropriety or by giving effect to an increase on the basis of the new information without having heard any formal evidence or arguments to support it from those entitled to appear. Whilst the VTE alone must decide whether or not to order a higher band, the LO should endeavour to ensure that it only does so on a sound legal basis in an appropriate case.

If the LO decides, in the light of the additional information, that a higher band should be sought in respect of the appeal before the VTE, it is this higher band which should be contended for, regardless of any offer that might have been made previously in the absence of that information.

4.45 Inspection of Dwellings by Valuation Tribunals

Unless the circumstances are exceptional the LO should not ask the VTE to inspect an appeal dwelling nor any comparables quoted.

If the VTE proposes to inspect, the LO should accept an invitation to be present at the inspection and should be prepared to assist in the making of such arrangements as may be practicable. Under Reg 34 of the 2009 Procedure regs, the VTE may enter and inspect the appeal dwelling after giving notice to the parties and, so far as is practical, any comparable to which the attention of the VTE panel is drawn, but may limit the numbers of each interested party attending to one person.

4.46 Decisions of Valuation Tribunals

The decision may be given verbally at the end of the hearing or reserved and given in writing only later. In both instances, the decision must be sent to the parties in writing as soon as practicable after the hearing. The written notice must be accompanied by a statement of the reasons for the decision which forms part of the decision.

Reg 38 of the 2009 procedure regs provides that on or after the VTE has decided an appeal, the LO must alter the List in accordance with that decision from the date the decision is given. In practical terms this means that any change to a band must be included in the next Schedule of Alterations.

If the decision is that the band should be higher than that currently shown, the effective date for the change is to be that on which the decision is given (NOT the date of the hearing).

When a VTE decision is received, the caseworker should endorse the working docket with details of the decision and then pass the file for case clearance to caseworker support.

A decision that an appeal which sought to aggregate a number of bands to form one new band should remain disaggregated needs special treatment from an administrative angle. A decision indicator cannot be given to more than one dwelling on the computer. It will therefore be necessary to raise additional appeals, one for each resultant/remaining dwelling and to clear them by inputting the appropriate settlement code of 'C'. This decision indicator will be shown in future reprints of the CT List, and will form part of the entry.

4.47 Reviewing and setting aside Decisions

Reg 39 applies to clerical errors and states that the VTE may, at any time, correct a clerical mistake or accidental slip or omission in a decision, direction or order.

A LO may wish to point out such errors only when such errors or omissions are material to the decision.

Reg 40 of the 2009 Procedure regs states that a review of a VTE decision can be requested by any party to the appeal within 28 days of the decision having been sent, and will be considered by the President of the VTE. An application must be in writing and can only be made on one or more of the following grounds:-

      (a) 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; (b) a document relating to the proceedings was not sent to the VTE at an appropriate time; (c) a party or its representative was not present at a hearing relating to the proceedings and the party shows reasonable cause for its representative’s absence; (d) there has been some other procedural irregularity in the proceedings; (e) the decision is affected by a decision of, or on appeal from, the Upper Tribunal or the High Court; (f) …(relates to completion notice appeals only)

An application for a review must be made to the VTE and not to the LO. If an application is received by the LO it should be passed immediately to the VTE and the applicant informed of the action taken.

The LO should take advice from the Technical Adviser before making an application under this head.

There is no specified format for the request, and much depends on the circumstances in each instance. The application should be made in the form of a letter addressed to the VTE admin unit with a copy to each of the parties, clearly stating the grounds and the reason for the request. Notification should be sent at the same time to the BA.

The procedural steps to be taken by the LO to reinstate such an appeal case are set out below.

4.48 Disposal of Hardcopy VTE Agendas

Hardcopy agendas, if printed, can be disposed of as restricted waste. This does not apply to VTE decisions, which need to be linked to the individual appeals to which they apply and stored within the relevant EDRM case folder and retained for the life of the list plus one year

4.49 Reinstatement of Cases

There may be an occasion when the VTE wishes to reinstate a case. This will normally be a case that was previously dismissed.

The following procedures should be followed to reinstate an appeal where a VTE decision is revoked and an appeal reopened. They have been agreed between the VOA and the VTE.

The better the liaison between the LO and the VTE on issues such as reinstatements, the less likelihood there is of ongoing problems

The VTE will request the LO for a reinstatement and will prevent the original decision from appearing on their Appeals Management page on the Internet.

4.50 Listing Officer processes to reinstate

On receipt of a request from the VTE, the appeal must be reinstated with its original CT case number on the VOA CDB using the Reinstate Case Option (Option 10) within the Cases Menu of the CT Application.

The reinstatement functionality automatically removes the settlement code and settlement date from the case and, where the original settlement details have already been transmitted, sets the case for transmission to the VTE as a reinstatement.

Where the original VTE decision ordering a band change(s) that has already appeared on a Schedule of Alterations, this will remain in force after the appeal case reinstatement and an LO Report must be raised to ‘reverse the change’. In such instances a warning message is displayed on committing the case reinstatement to advise the user that a report should be raised.

If the band change(s) resulting from the original case settlement has not appeared on a Schedule of Alterations, the relevant pending banding record(s) are automatically deleted by the reinstatement process.

The VTE will proceed to deal with the reinstated appeal in the usual way.

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