HC Deb 02 February 1994 vol 236 cc800-1W
Mr. Rendel

To ask the Secretary of State for the Environment how many appeals have been lodged since the 1992 valuations of homes for the purpose of assessing council tax; and how many of these cases have now received a final adjudication.

Mr. Baldry

During the eight-month period allowed for appeal, expiring on 30 November 1993, the Valuation Office agency received 860,305 proposals to alter the council tax bands of dwellings in England. Of these, 175,206 had been settled by 31 December 1993.

Mr. Rendel

To ask the Secretary of State for the Environment when his Department expects all the currently outstanding appeals against house valuations for the purposes of assessing council tax to have received a final adjudication.

Mr. Baldry

The Valuation Office agency has six months from the date of its receipt to consider proposals to alter the council tax banding of dwellings. If not resolved at the end of this period, cases are referred as formal appeals to a valuation tribunal.

The Valuation Office agency and the valuation tribunals are expected to have dealt with nearly 700,000 or 80 per cent. of cases in England by the end of 1994. This would be almost within a year of the end of the appeal period. Any remaining appeals will be settled as quickly as possible in 1995.

Mr. Rendel

To ask the Secretary of State for the Environment whether local authorities will be expected to repay with interest any overpayments received in council tax arising from wrong valuations of properties subsequently revised under the appeals system.

Mr. Baldry

There is no provision in the regulations on council tax appeals for the payment of interest when an appeal has been determined in the taxpayer's favour. The sums at stake in such appeals are generally modest and the cost of administering an interest payment scheme would be disproportionate.