The Valuation Tribunal for England (VTE) is a tribunal of the Ministry of Housing, Communities and Local Government that considers appeals of local council decisions on council tax, business rates and other related matters in England.[1]
It was established by the Local Government Finance Act 1992. Together with the Valuation Tribunal Service (which administers it instead of HMCTS as with most courts), it is known as the Valuation Tribunal.[2]
Proceedings
Proceedings are primarily regulated by the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2017.[3]
Whether the appellant should be paying council tax
Council tax reductions
Business rates
Some penalty notices
The VTE cannot award costs, as is the case for most UK tribunals.
Further appeals
Appeals can be made to the High Court of Justice on points of law only. Penalty notice decisions cannot be appealed.[5]
Membership
Appointments are made by the Lord Chancellor through the Judicial Appointments Commission, though a legal qualification is not a requirement of membership.[6]
Tribunal chairs and members are not paid (although they may claim expenses).
Panels are formed of at least two members, at least one of which must be a senior member (the president, vice-president, or a chairman).[7]
The current president, as of February 2024, is Gary Garland.[8]
Representation
Legal representation is not required at the VTE, but is allowed. Parties can also choose a representative (e.g. a friend or a professional adviser) to speak for them.[7]
