Rating Manual - Volume 3 - Section 19 : Appeals against Certificates of Value for Transitional Purposes

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Section 19 : Appeals against Certificates of Value for Transitional Purposes

1. General

i) A right of appeal by an "interested party" dissatisfied with the value certified for transitional purposes is conferred for the 2005 List under Regulation 19 of the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004 SI 2004 No. 3387

And for the 2010 List by Regulation 18 of the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2009 SI 3343.

Parts 2,4 and 5 of the Appeals Regulations (general provisions relating to appeals) shall apply in relation to such an appeal - Regulation 2 of the Regulations states that an "interested person" in relation to a hereditament means the occupier and any other person (other than a mortgagee not in possession) having in any part of the hereditament:-

  • a legal estate or
  • an equitable interest such as would entitle him (after the cessation of any prior interest) to possession of the hereditament or any part of it.

ii) VO's Certificates of Value may have been made following a request from a ratepayer, Billing Authority, Secretary of State or otherwise. It is not a prerequisite for an appeal by an interested party that he or she must have received a copy of a VO's certificate. Certificates should be served upon the occupier and the Billing Authority. Duplicate certificates to agents or 3rd parties should not be issued, and only in very limited circumstances may a certificate be served on an agent rather than the occupier, and not before obtaining advice from your Technical/CEO Rating Advisor.

Note; appeals are against the Certificate of Value not the decision to certify or in fact the decision not certify

Flowcharts are attached as RM Appendices 3:19:1-3 to show the course of the appeal procedures in local offices.

iii) Revoked SchemesThere is no further requirement for the VO to certify the 1990 scheme in England after 1 November 2003.

Regulation 20 of the Non-Domestic Rating (Transitional Period) (Amendment) (England) Regulations 2004 SI No. 3387 revoked Regulations 35 and 36 of the Non-Domestic Rating (Chargeable Amounts) Regulations 1994 SI No. 3279; which related to the certificates and appeals against certificates for the 1995 scheme, therefore there is no longer any requirement in England to certify values for the 1995 list after 22 December 2004.

Regulation 19 of the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2009 SI No. 3343 revoked Regulations 36 and 37 of the Non-Domestic Rating (Chargeable Amounts) Regulations 1999 SI No. 3379; which related to the certificates and appeals against certificates for the 2000 scheme, therefore there is no longer any requirement in England to certify values for the 2000 list after 17 December 2009.

iv) Wales – contact the Technical Advice team in respect of 1990 and 1995 transitional certificate appeals received in Wales.

2. Time Limits for Service of an Appeal on the VO

i) There is no time limit for an appeal against a 2005 list or 2010 list Transitional Certificate, whilst the schemes are in force.

NB By regulation 3 of the Non-Domestic Rating (Transitional Period) (Amendment) (England) Regulations 2003 SI No. 2000 there is no right of appeal against a 1990 scheme certificate issued after 1 November 2003, therefore it will not be possible to appeal any 1990 list Certificate after 31 October 2004.

3. 2000 list Transitional Certificate Appeals received out of time

The same policy adopted for out of time proposals should be adopted for out of time certification appeals. The appellant should be informed that the appeal is considered invalid by using VO 7068 (see RM Appendix 3:19:10).

4. Method of Appeal

i) The Regulations do not prescribe any statutory requirements for a Notice of Appeal, except that the appellant should state the "reasons for being dissatisfied". The quality of appeals received by VOs may vary considerably and VOs should adopt a common sense approach concerning their completion, especially when they are in the form of a letter.

ii) An appeal should be in writing and contain the following information:

  • the address of the hereditament;
  • the name and address of the person making the appeal; and
  • the reason(s), for dissatisfaction.

As a general principle, the benefit of doubt as to the validity of an appeal should be given to the appellant.

iii) The appeal must be served on the appropriate VO.

iv) Form VO 7063 RM Appendix 3:19:4 has been produced to assist appellants in making appeals against VO's certificates and the use of this form should be encouraged. Notices of Appeal, in the form of letters, once accepted, should be attached to a blank form VO 7063.

5. Hereditaments not in VO's Area

i) Where a Notice of Appeal is received for a hereditament not situated within the VO's area, it should generally be returned to the sender with an explanatory letter stating that the notice has not been properly served, and giving the name and address of the relevant VO to whom the notice should be sent.

ii) Care will be required by VO's when supplying names and addresses of VOs affected by Branch Restructuring to ensure that the correct information is supplied. Additional vigilance will be required by VOs when offices are about to close, or have closed, or the statutory time-limit for the service of appeals on the VO is soon due to expire. If in these cases, through no fault of the appellants the Notice of Appeal has in good faith been served on the incorrect VO, it should be accepted on behalf of the appropriate VO. The Notice of Appeal should be date stamped with the Official Office Date stamp to show the date the Notice was received by that office and forwarded on, informing the appellant accordingly. The receiving VO, on receipt of the redirected Notice of Appeal, should take the date of receipt as the date received by the first VO.

6. Action on Receipt of a Notice of Appeal

i) Whenever a Notice of Appeal has been received by a VO, the following action should be taken;

  • Check that the property referred to in the appeal is within the VO's area. If outside the VO's area, see para 5.
  • Date stamp the Notice of Appeal immediately on receipt (using the official office date-stamp).
  • Acknowledge receipt of the Notice of Appeal using VO 7065 (see RM Appendix 3:19:5).

ii) A copy of each Notice of Appeal should be sent to the appropriate Billing Authority concerned, marked for "Information Only". This action will inform the Billing Authority of a pending appeal against the certified RV being used by the authority for transitional purposes and enable them to deal with any correspondence received from the appellant concerning transitional relief.

7. Filing of Documents

When a Notice of Appeal has been registered, it is placed together with the top copy of the Working Docket (for information relating to the processing of Working Dockets see RM 3:20) in a plastic wallet and then in the core record file.

The plastic wallet and core record file should then be passed to the caseworker assigned to the case, for action.

8. Specialist Valuers

When a Notice of Appeal is received for a property dealt with by a Specialist Valuer ie Specialist Valuation Unit, Group A Valuer, MV or LPV(L), it will be necessary to transmit the Appeal, and all other papers, in the plastic wallet to the Specialist Valuer concerned.

Copies of all papers submitted to the Specialist Valuer should be made and inserted in a plastic wallet inside the relevant core record file until the original papers are returned from the Specialist Valuer. The copies should then be destroyed as confidential waste.

9. Transmission of Appeal Papers to the VT

i) General

The transmission of papers relating to Transitional Certification appeals to the VT is dealt with manually. VOs should nominate a member of staff to be the VT contact for the manual transmission of appeals and the VT will also appoint a contact.

Names, telephone numbers and extensions should be exchanged.

ii) Time Limits

Unless the appeal against the certified value is withdrawn or agreement as to the value which should be certified is reached between the VO and the appellant, within four weeks of the date the appeal was served on the VO, the papers should be transmitted to the VT at the expiry of the four weeks.

A regular check should be made of the control binders to ensure that transmission dates are not missed.

iii) Transmission of Documents to VT

Transmission of Documents notice VO 7064 (RM Appendix 3:19:6) should be completed, in duplicate, from information supplied on the Working Docket (see RM 3:20).

One copy, together with a copy of the VO certificate and the Notice of Appeal, should be transmitted to the VT.

Where a Notice of Appeal is received against an entry in the certified Advance List offices should photocopy the sheet where the entry appears, underlining, or highlighting, the appropriate entry, together with the signed Certification, for transmission with the Notice of Appeal to the VT.

Form VO 7064 should be completed in the following manner:-

Reference Serial No. - The VO should assign a reference serial number to all manually transmitted appeals. The serial number will consist of an alpha and numeric reference. RM Appendix 3:19:7 provides local offices with their individual alpha two-character code. The numbering for the numeric reference should run consecutively throughout the office irrespective of the number of VTs or BAs covered. Outstanding appeals received by an Importing office from an Exporting office, under Branch Restructuring, should continue to refer to the Exporting Office's alpha/numeric code until such time as all appeals received from the Exporting Office have been settled.

To the Clerk of the VT - Enter the name of the VT dealing with the Billing Authority where the property is situated.

Billing Authority - Enter the name of the Billing Authority where the property is situated.

Asst Number/Address - Enter the assessment number and address which appears in the Rating List for the property concerned.

VO Certificate dated - Enter the date of the certificate or the certification of the Advance List.

Notice of Appeal dated - Enter the date of the Notice of Appeal. Space is provided for the date of more than one notice.

iv) When form VO 7064 has been checked for accuracy, the VO's name and the date of transmission of the relevant documents should be stamped on the form. The relevant papers should then be forwarded to the VT.

Acknowledgement of receipt of VO 7064, and the accompanying documents, by the VT, will be verified by telephone to the local VO office contact (see para 9(I)).

10. Inspections

Where an appeal has been made against a Certificate of Value, the facts should be checked and, if possible, agreed when dealing with the appeal before any VT hearing.

11. Settlement of Appeals

i) Withdrawal of Appeals

An Appeal can be withdrawn by the maker at any time before the commencement of a hearing by the VT. A Withdrawal Form VO 7067 (RM Appendix 3:19:8) has been provided for this purpose, but a letter, containing the same information, will also suffice.

Copies of the withdrawal should be made and sent to the Billing Authority (see Para 6(b)(ii)) and to the VT, if the appeal has been transmitted (quoting the reference serial number).

ii) Settlement of Appeals by Agreement

An agreement between the VO and the appellant can be made at any time before the commencement of a hearing by the VT. An agreement form VO 7066 (RM Appendix 3:19:9) has been provided for this purpose.

A copy of the agreement should be made and sent to the Billing Authority (see Para 6(b)(ii)). A copy should also be sent to the VT, if the appeal has been transmitted (quoting the reference serial number).

iii) Involvement of an "interested person" in further appeals

It should be noted that an "interested person" has 1 year in which to serve on the VO a notice against a certificate of value. An occasion could therefore arise where the VO has already agreed a revised rateable value to the satisfaction of the first appellant before receiving a further Notice of Appeal from a second appellant. Where this circumstance arises, the VO should involve the first appellant in any subsequent revised agreement or VT hearing even though the regulations do not cover this situation.

12. Cases Heard by VT

When a case is to be heard, the date of the hearing by the VT will be notified to the VO by the Tribunal Clerk, (not less than four weeks prior to the hearing). Upon receipt of a VT decision, the caseworker should endorse the Working Docket (see RM 3:20) accordingly and pass all files through to the relevant sections for appropriate action (see RM 3:20:12).

13. Appeals to Lands Tribunal

Any appeal to the Lands Tribunal has to be made, by either the VO or the appellant, within 28 days of the decision given by the VT.

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