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| PRESTON TAIT - 2000 APPEALS |
APPEALS ENGLAND AND WALES
Appeals can be made in England in each year of the revaluation. Any alteration
in value is only backdated to 1st April 2000 or 1st October 2000 depending when
the appeal was made. After that appeals will be backdated to 1st April in which
the appeal was made. This also applies to alterations made by the Valuation Office.
Appeals for the 1995 Revaluation can still be made up until 1st April 2001 and
backdated to 1st April 1995.
The appeal is to an independent valuation tribunal and thereafter to the Lands
Tribunal. There is no charge for a tribunal hearing but there is for the Lands
Tribunal which is a more formal body.
Agreements are usually reached with the Valuation Office without the need of
a Tribunal Hearing.
APPEALS
SCOTLAND
Appeals in Scotland can only be made in the first six months of the revaluation.
Subsequently appeals can only be made on a material change of circumstances for
example demolition or extension of premises.
There remains no appeal against the 1995 revaluation assessment unlike England.
Again the appeal is to an independent Tribunal which is the Valuation Appeal
Committee, and thereafter to the Court of Session but only on a stated case.
If a Lands Tribunal hearing is required this has to be intimated 21 days before
the Valuation Appeal Committee. |
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