The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009, SI 2009/2269, set out the procedures to be followed in connection with appeals relating to council tax or non-domestic rating under certain provisions, including appeals under s 16 of the Local Government Finance Act 1992 (council tax appeals).
These Regulations amend the 2009 Regulations.
• amend the 2009 Regulations to give the VTE power to delegate its function of striking out cases in certain circumstances
• amend reg 17 to provide for the use of information supplied to the VTE under certain data-sharing powers
• insert a new regulation to prescribe the method for initiating an appeal and the particulars required to be included in the notice of appeal
• amend reg 37 (reasons for the decision) to provide that written reasons in an appeal only need to be given on request, and make a consequential amendment to reg 36 (notification of decision)
• amend reg 38 to make provision for the quashing of penalties, and provide for an extended period of appeal to the High Court in certain cases.