§ 80. Mr. Thorpeasked the Chancellor of the Exchequer, in view of the fact that liability to costs inhibits many householders from making appeals against rating assessments, whether he will take steps to ensure that householders who are taken to the Lands Tribunal by the Inland Revenue after winning their appeals in the local valuation court are not liable to costs.
§ Mr. GreenNo. The Lands Tribunal has, like other courts of law, a statutory power to award costs. But where the Valuation Officer has successfully appealed to the Lands Tribunal against a local valuation court decision in the ratepayer's favour, the Inland Revenue, if they are asked by the tribunal for observations on the matter, normally ask for costs only in cases where the Valuation Officer has been legally represented.