Council Tax: Valuation
The question
To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of the Council Tax banding appeals process conducted by the Valuation Office Agency.
Answered by James Murray
The Council Tax banding appeals process is governed by the statutory requirements set out in the Local Government Finance Act 1992 and secondary legislation. In England, primarily the Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009 and the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009. In Wales, primarily the Council Tax (Alteration of Lists and Appeals) Regulations 1993 and the Valuation Tribunal for Wales Regulations 2010.
Responsibility for administering the appeals process sits with the Valuation Tribunal for England and the Valuation Tribunal for Wales.
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