§ Mr. ChannonTo ask the Secretary of State for the Environment what is the average cost for an appeal against business rate valuations in Southend.
§ Mr. HeseltineIn England the average cost in 1990–91 to the Inland Revenue Valuation Office of handling proposals by ratepayers to alter rating lists is estimated at approximately £230. Separate figures for Southend are not available.
The average cost to the Essex valuation and community charge tribunals—VCCT—of dealing with all types of appeal is estimated at approximately £100 per appeal cleared in 1990–91.
These costs are not, of course, borne by the appellant, though in the case of appeals beyond the VCCT to the Lands Tribunal costs may be awarded.