Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) (Amendment) Regulations 2013
LNB News 06/03/2013 101
Published Date

6 March 2013

Jurisdiction

England

Enactment Citation

SI 2013/465

Commencement date

1 April 2013

Legislation Affected

SI 2009/2269 amended

Enabling Power

Local Government Finance Act 1988, s 143(1), (2)Sch 11, paras A19, 8, 11

Abstract

SI 2013/465: The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 are amended, and changes are made in relation to how council tax appeals are treated by the Valuation Tribunal for England (VTE).

Summary

Legislative background

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.

What’s changing?

The 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.