Valuation Appeals (Hansard, 4 November 1993)

§ Dr. Spink
To ask the Secretary of State for the Environment what is the average time from appeal against the valuation list to settlement by the local valuation tribunal.

§ Mr. Baldry
A meaningful figure cannot yet be given, since few council tax appeals have been dealt with by valuation tribunals. A great many cases are in any event being settled by agreement between the Valuation Office agency and the taxpayer, rather than by a tribunal decision.

§ Dr. Spink
To ask the Secretary of State for the Environment what mechanisms there are whereby a successful appellant against the valuation list for council tax can recover appeal costs or the interest on tha prepaid council tax which is subsequently to be returned.

§ Mr. Baldry
None. Tribunal hearings are intended to be as informal as possible, and the costs to appellants should therefore be low. Interest is not payable on any council tax payment refunded as a result of a successful appeal, as the sums involved are likely to be modest.

§ Dr. Spink
To ask the Secretary of State for the Environment what guidance is given by him to the local valuation tribunal on the time taken to decide appeals.

§ Mr. Baldry
None, since valuation tribunals are statutorily independent judicial bodies and it is for them to conduct their own proceedings as they see fit.
However, we expect the overwhelming majority of appeals to have been settled by the Valuation Office agency and the valuation tribunals by the end of 1994, and a high proportion well before then.

§ Dr. Spink
To ask the Secretary of State for the Environment how many appeals against the valuation list have been lodged to date; how many have been decided since the local valuation tribunal, commenced receiving appeals relating to the council tax valuation basis; and if he will make a statement.

§ Mr. Baldry
At at 30 September 1993, 658,546 proposals for the alteration of the valuation list in England had been received by the Valuation Office agency, of which 77,825 had been settled by agreement between the agency and the taxpayer. Proposals are not normally transmitted to valuation tribunals as formal appeals until six months after receipt, unless it has become clear in the meantime that the prospects of agreement are remote.