§ Lord BEAUMONT of WHITLEY
asked Her Majesty's Government:
At what places in the United Kingdom appeals from VAT assessments can be made.
§ Baroness BIRK
There are VAT tribunal centres at London, Manchester, Edinburgh and Belfast, and appellants should make an appeal to the appropriate centre. The tribunals sit in London, Manchester, Birmingham, Cardiff, Leeds, Exeter and Newcastle for appeals in England and Wales, in Edinburgh for appeals in Scotland, in Belfast for appeals in Northern Ireland and in Castletown for appeals in the Isle of Man. Exceptionally, on application, a tribunal will consider sitting elsewhere.