appendix i
VALUATION TRIBUNALS

part i
legislative baCKGROUND

                     I.1               Valuation Tribunals are the direct descendants of Local Valuation Courts that were established under the General Rate Act 1967 (the “1967 Act”), which consolidated various earlier enactments concerning property rating. The 1967 Act was repealed by the Local Government Finance Act 1988 (the “1988 Act”) with effect from 1 April 1990 and Local Valuation Courts were replaced by Valuation and Community Charge Tribunals. The community charge was abolished by the Local Government Finance Act 1992 (the “1992 Act”) with effect from 1 April 1993 and was replaced by the council tax. Valuation and Community Charge Tribunals were accordingly renamed Valuation Tribunals.[1]

                     I.2               The legislative basis for Valuation Tribunals is found in regulations made pursuant to Schedule 11 to the 1988 Act.[2]

                     I.3               Paragraph 1 of Schedule 11 gives power to the Secretary of State to make regulations providing for the establishment of Valuation Tribunals. In exercise of this power the Secretary of State established Valuation Tribunals under the Valuation and Community Charge Tribunals Regulations 1989.[3] These Regulations, which took effect from 1 May 1989, make provision for, inter alia, the membership, administration and appeals procedure of Valuation Tribunals.

                     I.4               The Valuation Tribunals system for England and Wales was divided in 1996 (See further Part III on territorial jurisdiction). The Valuation Tribunals (Wales) Regulations 1995[4] established separate Valuation Tribunals for Wales with their own administrative structure with effect from 1 April 1996. Despite these organisational reforms, Valuation Tribunals in both England and Wales continue to exercise the same substantive jurisdiction.

part ii
SUBSTANTIVE JURISDICTION

                     I.5               Valuation Tribunals exercise appellate and review jurisdiction in respect of decisions made at first instance by local government bodies. The reference points for jurisdiction exercised by Valuation Tribunals are paragraphs 2 and 3 of Schedule 11 to the 1988 Act (as amended). Paragraph 2 confers jurisdiction in relation to specific legislative provisions. Paragraph 3 grants power to the Secretary of State to transfer, by regulation, the jurisdiction exercised by Local Valuation Courts under the 1967 Act or any other Act to the Valuation Tribunals. There are five areas where Valuation Tribunals on foot of these paragraphs exercise jurisdiction: community charges; non-domestic rates; council tax; old rates; and drainage rates. There are a total of twenty-two separate legislative sources of jurisdiction. The table below summarises the position:

Jurisdiction Table

Area Concerned	Legislative Provision	Matter  Appealed	Decision Appealed	Further Appeal
Community Charge	Section 23 of the 1988 Act	Various Decisions pre- April 1993	Charging Authority	High Court
Non-Domestic Rates	Regulation 7(3)b of the 1993 Regulations	Invalidity Notices	Valuation Officer	Lands Tribunal
Non-Domestic Rates	Regulation 12(1) of the 1993 Regulations	Local List Proposal Not Well-Founded	Valuation Officer	Lands Tribunal
Non-Domestic Rates	Regulation 28(1) of the 1993 Regulations	Central List Proposal Not Well-Founded	Central Valuation Officer	Lands Tribunal
Non-Domestic Rates	Regulation 30 of the 1993 Regulations	Certification of Value	Valuation Officer	Lands Tribunal
Non-Domestic Rates	Regulation 36 of the 1994 Regulations	Certification of Value	Valuation Officer	Lands Tribunal
Non-Domestic Rates	Regulation 37 (12- Wales) of the 1999 Regulations	Certification of Value	Valuation Officer	Lands Tribunal
Non-Domestic Rates	Paragraph 4(1) of Schedule 4A to the 1988 Act	Completion Notice	Billing Authority	Lands Tribunal
Council Tax	Section 16 of the 1992 Act	Liability for Council Tax	Billing Authority	High Court
Council Tax	Regulation 8(3) of the 1993 Council Tax Regulations	Invalidity Notice	Listing Officer	High Court
Council Tax	Regulation 13 of the Council Tax Regulations	Alteration Proposal Not Well-Founded	Listing Officer	High Court
Council Tax	Paragraph 3(1) of Schedule 3 to the 1992 Act	Penalty	Billing Authority	High Court
Council Tax	Paragraph 4(1) of Schedule 4A to the 1988 Act (Section 17 of the 1992 Act)	Completion Notice	Billing Authority	High Court
Old Rates	Regulation 3(1)a of the 1989 Jurisdiction Regulations	Proposal to Alter Valuation List (section 73(2)b of the 1967 Act)	Valuation Officer	Lands Tribunal
Old Rates	Regulation 3(1)a of the 1989 Jurisdiction Regulations	Proposal to Alter Valuation List (section 74(3) of the 1967 Act)	Valuation Officer	Lands Tribunal
Old Rates	Regulation 3(1)a of the 1989 Jurisdiction Regulations	Second Proposal to Alter Valuation List (section 75 of the 1967 Act)	Valuation Officer	Lands Tribunal
Old Rates	Regulation 3(1)a of the 1989 Jurisdiction Regulations	Notice of Comparable Hereditament (section 86 of the 1967 Act)	Valuation Officer	Lands Tribunal
Old Rates	Regulation 3(1)b of the 1989 Jurisdiction Regulations	Disabled Rebate (Paragraph 11(2) of Schedule 1 to the 1978 Act)	Valuation Officer	Lands Tribunal
Old Rates	Regulation 3(1)b of the 1989 Jurisdiction Regulations	Disabled Rebate (section 2(5B) of the 1978 Act)	Valuation Officer	Lands Tribunal
Old Rates	Regulation 3(1)c of the 1989 Jurisdiction Regulations	Mixed Hereditament (Regulation 6 of the 1967 Regulations)	Person Objecting	Lands Tribunal
Drainage Rates	Section 45 of the 1991 Act	Annual Value	Drainage Board	Lands Tribunal
Drainage Rates	Regulation 3(1)d of the 1989 Jurisdiction Regulations	Old Annual Value (section 78 of the 1976 Act)	Drainage Board	Lands Tribunal

Community Charge Appeals

                 I.6               Community charges (poll tax) were abolished by the 1992 Act with effect from 1st April 1993 and replaced by the council tax. Under section 23 of the 1988 Act Valuation Tribunals exercised jurisdiction to determine appeals in relation to matters pertaining to community charges.[5] In line with the abolition of community charges section 23 was repealed by section 117(2) of the 1992. However, section 118(1) of the 1992 Act provided that the repealed provisions of the 1988 Act shall continue to have effect in relation to any community charge arising on a day falling before 1st April 1993. Therefore Valuation Tribunals continue to exercise an appellate jurisdiction in respect of appeals relating to community charges arising before 1st April 1993. Section 23 (2) lists the matters that may be the subject of an appeal to a Valuation Tribunal:

                                                                   (a)              the fact that the person is or is not at any time entered in a charging authority's register as subject to a community charge of the authority;

                                                                   (b)              the contents of any item which is contained in a charging authority's register and relates to a charge to which the person is there shown as subject at any time;

                                                                   (c)              any designation of an individual as a certification officer under regulations under section 30;

                                                                   (d)              the fact that such a designation has not been revoked;

                                                                   (e)              any estimate made for the purposes of regulations under Schedule 2 of the amount the person is liable to pay in respect of a charging authority's community charge;

                                                                    (f)              any designation of an individual as a responsible individual under regulations under Schedule 2;

                                                                   (g)              the fact that such a designation has not been revoked;

                                                                   (h)              the imposition of a penalty on the person under Schedule 3;

                                                                     (i)              the fact that a relevant dwelling has been designated under section 5 above and;

                                                                     (j)              the fact that a designation of a relevant dwelling under that section has not been revoked under that section.
In sum, Valuation Tribunals continue to exercise a residual jurisdiction in relation to community charges, however over time this jurisdiction will decrease in significance.

Non-Domestic Rates Appeals

                 I.7               Valuation Tribunals exercise an appellate jurisdiction in respect of certain decisions taken by officers of local authorities concerning non-domestic rates (for instance business rates). The legislative basis for non-domestic rates appellate jurisdiction is both complicated and dispersed.

                 I.8               There are two paramount provisions in relation to the appellate jurisdiction of Valuation Tribunals for non-domestic rating matters. First, paragraph 2(b) of Schedule 11 to the 1988 Act states that tribunals shall exercise jurisdiction conferred on them by regulations made pursuant to section 55 of the 1988 Act. Section 55(5) permits the making of regulations for an appeal to a Valuation Tribunal where there is a “disagreement between a valuation officer and another person making a proposal for the alteration of a list that is either: (a) about the validity of the proposal; or (b) about the accuracy of the list”. The Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 (the “1993 Regulations”)[6] contain appeal provisions made on foot of this section and they have been supplemented by the Non-Domestic Rating (Chargeable Amounts) Regulations 1994; the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999; and the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 1999.

                 I.9               Secondly, paragraph 2(c) of Schedule 11 to the 1988 Act states that tribunals shall exercise jurisdiction conferred on them by paragraph 4 of Schedule 4A to the 1988 Act.[7] Schedule 4A is concerned with the completion date of new buildings for non-domestic rating purposes.[8]

                 I.10               Thus the non-domestic rates matters listed below may be appealed to a Valuation Tribunal.

Invalidity Notices

                 I.11               A valuation officer may serve an “invalidity notice” on the proposer[9] of a proposal[10] for the alteration of a local[11] non-domestic rating list where he is of the opinion that the proposal “has not been validly made”.[12] Under regulation 7(3)(b) of the 1993 Regulations the proposer can appeal against an “invalidity notice” issued against him to the relevant Valuation Tribunal.[13]

Local List Proposal Not Well-Founded

                 I.12               Where a valuation officer is of the opinion that a proposal for the alteration of a local non-domestic rating list is not “well-founded” and the proposal is not withdrawn or altered by agreement, the valuation officer refers the disagreement to the relevant Valuation Tribunal. Under regulation 12(1) of the 1993 Regulations this is deemed to be an appeal of the valuation officer’s decision to refuse to alter the local list.

Central List Proposal Not Well-Founded. 

                 I.13               Where a central valuation officer is of the opinion that a proposal for the alteration of a central non-domestic rating list is not “well-founded” and the proposal is not withdrawn or altered by agreement, the central valuation officer refers the disagreement to the relevant Valuation Tribunal. Under regulation 28(1) of the 1993 Regulations this is deemed to be an appeal of the central valuation officer’s decision to refuse to alter the central list.

Appeals Against Certification of Value.

                 I.14               Under regulation 30 of the 1993 Regulations an interested person who is dissatisfied with a certification by a valuation officer of a value of a hereditament pursuant to regulations made under paragraphs 10 to 12 of Schedule 7A to the 1988 Act[14] may appeal the decision to the relevant Valuation Tribunal provided that the notice of appeal is not withdrawn or no agreement is reached.

                 I.15               Under regulation 36 of the Non-Domestic (Chargeable Amounts) Regulations 1994[15] (the “1994 Regulations”) an interested person could appeal the certification of value of certain hereditaments by a valuation officer to the relevant Valuation Tribunal providing the notice of appeal was not withdrawn or no agreement was reached. These regulations have now expired. Under regulation 36(2) all appeals had to be served before 1 April 2001. The jurisdiction conferred by regulation 36 is therefore only residual in effect. Appeals under this regulation were dealt with in accordance with the general appeals provisions (Part VI) of the 1993 Regulations.

                 I.16               The 1994 Regulations have been superseded by the Non-Domestic (Chargeable Amounts) (England) Regulations 1999[16] (the “1999 Regulations”) and the Non-Domestic (Chargeable Amounts) (Wales) Regulations 1999[17] (the “1999 Welsh Regulations). Under regulation 37 of the 1999 Regulations and regulation 12 of the 1999 Welsh Regulations an interested person may appeal the certification of value of certain hereditaments by a valuation officer to the relevant Valuation Tribunal providing the notice of appeal is not withdrawn or no agreement is reached. Appeals under these regulations are dealt with in accordance with the general appeals provisions (Part VI) of the 1993 Regulations.

                 I.17               The appellate jurisdiction granted under regulation 30 of the 1993 Regulations is not clear-cut. First, it is not referable to one of the jurisdictional bases listed in paragraphs 2 and 3 of Schedule 11.[18] Secondly, the reference to certification of hereditaments pursuant to regulations made under paragraphs 10 to 12 of Schedule 7A is obtuse - it is not clear what, if any, relevant regulations have been made pursuant to paragraphs 10 to 12. Paragraphs 10 to 12 permit the Secretary of State to make regulations concerning the determination of chargeable amounts under sections 45[19] and 54[20] of the 1988 Act for a “transitional day”.[21]  The statutory tables in Lexicon and Lawtel do not reveal that any relevant regulations were made on foot of paragraphs 10 and 12.

Appeal Against a Completion Notice.

                 I.18               Under paragraph 1(1) and (2) of Schedule 4A to the 1988 Act a billing authority may serve a “completion notice” on the owner of a new building when it expects that construction of the new building will be completed within 3 months or when it comes to the attention of the billing authority that construction of a new building is in fact completed. Paragraph 4(1) of Schedule 4A states that a person on whom a completion notice is served may appeal the notice to a Valuation Tribunal on the ground that the building has not been completed or cannot reasonably be expected to be completed by the date stated in the notice. regulation 29 of the 1993 Regulations contains provision regarding the timeframe for service of notice of appeals in respect of completion notices.

Council Tax Appeals

                 I.19               Valuation Tribunals exercise an appellate jurisdiction in respect of certain decisions taken by officers of local authorities and the Inland Revenue regarding council tax. The paramount legislative bases for appellate jurisdiction are paragraphs 2(c), (d), (e) and (f) of Schedule 11 to the 1988 Act. These paragraphs respectively provide that Valuation Tribunals shall exercise the jurisdiction conferred on them by paragraph 4 of Schedule 4A to the 1988 Act, section 16 of the 1992 Act, regulations made pursuant to section 24 of the 1992 Act and paragraph 3 of Schedule 3 to the 1992 Act. Thus the following council tax matters may be appealed to a Valuation Tribunal:

General Appeals

                 I.20               Under section 16(1)(a) of the 1992 Act a person may appeal against a decision of a billing authority[22] that a dwelling is a chargeable dwelling[23] or that he is liable to pay council tax in respect of such a dwelling. In addition, under section 16(1)(b) a person may appeal any calculation made by a billing authority of an amount liable to be paid as council tax.

Alteration of Valuation Lists

                 I.21               A listing officer[24] of each billing authority is required under section 22 (and section 22A in respect of Wales) of the 1992 Act to compile and maintain a valuation list in respect of dwellings situated in the billing authority’s area. A valuation list contains, inter alia, the valuation band of each dwelling in the billing authority’s area.[25] Section 24 provides for the making of regulations about the alteration by listing officers of valuation lists compiled under Chapter II of the 1992 Act. More particularly section 24(6) provides that such regulations may include provision for an appeal to a Valuation Tribunal where there is a disagreement concerning (a) the validity of a proposal for the alteration of a list or (b) the accuracy of the list.

                 I.22               The Council Tax (Alteration of Lists and Appeals) Regulations 1993[26] (the “1993 Council Tax Regulations”) are the implementing regulations relevant to the alteration of council tax valuation lists and appeals thereof. There are two instances where decisions of the listing officer may be appealed to a Valuation Tribunal. First, under regulation 8(1) a listing officer can serve an “invalidity notice” on a proposer[27] of an alteration proposal[28] when he is of the opinion that the proposal has not been “validly made”.[29] Unless the invalidity notice is withdrawn, the proposer may, pursuant to regulation 8(3), appeal against it to the relevant Valuation Tribunal. Secondly, under regulation 13 where the listing officer is of the opinion that a proposal is not “well-founded” and it is not withdrawn or altered by agreement, the listing offer refers the proposal to the relevant Valuation Tribunal as an appeal by the proposer against the listing officers refusal to alter the list. Appeals under both regulations 8 and 13 are heard in accordance with the provisions contained in Part III of the 1993 Council Tax Regulations.

Penalty Appeals 

                 I.23               Under paragraph 1 of Schedule 3 to the 1992 Act a billing authority may impose a fine on a person who fails to provide it with information in accordance with requests made pursuant to various provisions under the 1992 Act. Under paragraph 3(1) a person may appeal to a Valuation Tribunal if he is aggrieved by the imposition of a penalty on him under paragraph 1.[30]

Completion Notices

                 I.24               As noted in paragraph 2(II)(e), paragraph 4 of Schedule 4A confers jurisdiction on Valuation Tribunals to hear appeals in relation to completion notices served on owners of new buildings. Section 17 of the 1992 Act applies Schedule 4A (with the exception of paragraph 6) to new buildings that are liable to council tax. A billing authority may therefore issue a completion notice on a new building that is liable for council tax. The person on whom such a notice is served may likewise appeal the notice to the relevant Valuation Tribunal.

Old Rates Appeals

                 I.25               As noted in section 1 above the General Rate Act 1967 was repealed by the 1988 Act subject to the saving that certain provisions will continue to have effect. In particular, appeals relating to matters that fell to be decided under the 1967 Act continue to have effect. Paragraph 3 of Schedule 11 to the 1988 allows for the making of regulations to transfer jurisdiction previously exercised by Local Valuation Courts under the 1967 Act or any other Act to Valuation Tribunals. The Valuation and Community Charge (Transfer of Jurisdiction) Regulations 1989[31] (the “1989 Jurisdiction Regulations”) have been made on foot of this power. They transfer jurisdiction exercised by Local Valuation Courts in relation to rating matters that arose on or before 1st April 1990 under, inter alia, the 1967 Act, the Rating (Disabled Persons) Act 1978 (the “1978 Act”) and the Mixed Hereditaments (Certificate) Regulations 1967[32] (the “1967 Regulations”).[33] Thus, they relate to residual rating matters and will accordingly decrease in importance over time. Regulation 3(1)(a), (b) and (c) of the 1989 Jurisdiction Regulations transfers the following jurisdiction of Local Valuation Courts to Valuation Tribunals: 

Alteration of Valuation List Appeals

                 I.26               Under section 73(2)(b) and section 74(3) of the 1967 Act where a proposal to alter a valuation list made under section 69 was objected to, whether by the valuation officer (section 73(2)(b)) or another party (section 74(3)), and the proposal was not withdrawn, the valuation officer transferred it to the Local Valuation Court as way of appeal of the refusal to alter the valuation list. Furthermore under section 75 of the 1967 Act, where someone, other than the occupier of the particular hereditament, made a second proposal for the alteration of a valuation list, before the original proposal was settled, it was transmitted by the valuation officer to the Local Valuation Court as an appeal of the original proposal. After 1 April 1990 the relevant Valuation Tribunal hears all such appeals.

Notice of Comparable Hereditament Application.

                 I.27               Section 83 of the 1967 Act dealt with the use of returns as evidence in valuation proceedings. Under section 83(3)(a) the valuation officer was obliged to give notice to a person that previous returns made were to be used as evidence. Under section 83(5) any person to whom this notice was made could respond by giving notice to the valuation officer specifying comparable hereditaments and requiring the valuation officer to carry out an inspection of returns relating to it. If the valuation officer refused or failed to comply with the section 83(5) notice, the person who sent the notice could apply to the Local Valuation Tribunal to direct the valuation officer to comply with the said notice. After 1st April 1990 the relevant Valuation Tribunal hears all such applications.

Disabled Rebates Appeals

                 I.28               The 1978 Act established a system of rebate from rates for facilities used and institutions occupied by disabled persons. An applicant for a rebate in respect of facilities used by disabled persons could appeal to the Local Valuation Court, pursuant to paragraph 11(2) of Schedule 1, where he was dissatisfied with the amount of rebate certified by the valuation officer. Similarly under section 2(5B)[34] an applicant for a rebate in respect of an institution occupied by disabled persons could appeal to the Local Valuation Court where he was dissatisfied with the amount of rebate certified.

                 I.29               The 1978 Act has been repealed with savings by the Local Government Finance (Repeals, Savings and Consequential Amendments) Order 1990.[35] However, jurisdiction to hear appeals under the 1978 Act was transferred to the relevant Valuation Tribunal by regulation 3(1)(b) of the 1989 Jurisdiction Regulations. Again this jurisdiction is of residual effect and will decrease in importance over time.

Mixed Hereditament Appeal

                 I.30               The 1967 Regulations were concerned with the certification of hereditaments that were a mix of domestic and non-domestic dwellings. A person applied under regulation 3(1) to a valuation officer for certification. The applicant or the rating authority could object under regulation 5 to the giving by the valuation officer of the certificate to the applicant. If the objection was not withdrawn the valuation officer transmitted it, pursuant to regulation 6, to the Local Valuation Court as an appeal by the valuation officer of the objection.

                 I.31               The 1967 Regulations were repealed subject to the savings provisions in the General Rate Act 1967 and Related Provisions (Savings and Consequential Provision) Regulations 1990.[36] This jurisdiction is therefore of residual effect and will decrease in importance over time.

Drainage Rates

                 I.32               Valuation Tribunals exercise certain appellate jurisdiction in relation to determinations by drainage boards regarding drainage rates. Drainage rates are the rates levied on agricultural lands and buildings pursuant to Part IV of the Land Drainage Act 1991 (the “1991 Act”). Drainage rates are levied for the purpose of financing drainage boards of internal drainage districts. Prior to the 1991 Act drainage rates were governed by the Land Drainage Act 1976 (the “1976 Act”) which was repealed with savings by the Water Consolidation (Consequential Provisions) Act 1991.

                 I.33               A statutory interpretation problem exists regarding the conferral of jurisdiction on Valuation Tribunals by the 1991 Act. As noted previously the two paramount provisions on Valuation Tribunal jurisdiction are paragraphs 2 and 3 of Schedule 11 to the 1988 Act, that is express statutory authority that is listed in paragraph 2 and jurisdiction of local valuation courts that is transferred by regulation. The appellate jurisdiction exercised by Valuation Tribunals under section 45 of the 1991 Act (see below) fits into neither of these categories. For the sake of clarity it may be advisable to amend paragraph 2 of Schedule 11 in order to make explicit reference to the jurisdiction conferred by section 45.

                 I.34               Appeals in relation to drainage rates are made to either a Valuation Tribunal or a Crown Court depending on the subject matter of the appeal.[37] Under section 51 of the 1991 Act Crown Courts exercise appellate jurisdiction over any matter in relation to drainage rates or amendments to drainage rates that is not designated specifically as within the jurisdiction of Valuation Tribunals. Valuation Tribunals exercise the following jurisdiction in relation to drainage rates:

Annual Value Appeals

                 I.35               The drainage board for each internal drainage district is empowered by section 42 of the 1991 Act to determine the annual value of chargeable property in its area. In addition the drainage board has the power under section 43 to adjust the annual value of any chargeable property where it is of the view that the annual value should be increased or decreased. The occupier of land in respect of which a determination has been made under section 42 or 43 may appeal under section 45 the determination of the drainage board to the relevant Valuation Tribunal.[38] An objection notice must be served on the drainage board before instituting appeal proceedings.

Old Annual Value Appeals

                 I.36               Regulation 3(1)(d) of the 1989 Jurisdiction Regulations transfers to Valuation Tribunals jurisdiction previously exercised by Local Valuation Courts under section 78 of the 1976 Act. This section was repealed with savings by the Water Consolidation (Consequential Provisions) Act 1991. Section 78 was equivalent to the new section 45 (see above) and it also dealt with appeals by occupiers against assessments by drainage boards of annual values and adjustments thereof. Determinations made pursuant to the 1976 Act may therefore be appealed to the relevant Valuation Tribunal. Again this jurisdiction is of residual effect and will therefore decrease in importance over time.

part iii
territorial jurisdiction

                 I.37               Valuation Tribunals established pursuant to regulations made under Schedule 11 to the 1988 Act only exercise jurisdiction in England and Wales;[39] Scotland and Northern Ireland have their own valuation systems. The territorial jurisdiction of individual Valuation Tribunals is determined by the Valuation and Community Charge Tribunals Regulations 1989[40] (as amended) (the “1989 Regulations”) for England and the Valuation Tribunals (Wales) Regulations 1995[41] for Wales (the “1995 Regulations”). 

                 I.38               The specific area governed by each Valuation Tribunal is determined in accordance with the Schedules to the above Regulations. Regulation 3 of the 1989 Regulations[42] states that there shall be a Valuation Tribunal for each of the areas ascertained in accordance with column 2 of Schedule 1, and that each tribunal shall be known by the name of the area listed in column 1 of Schedule 1 to the 1989 Regulations.[43] For instance the “Central London Valuation Tribunal” exercises jurisdiction in respect of the City of London, the City of Westminster, the Inner Temple and the Middle Temple.

                 I.39               The territorial jurisdiction of Welsh Valuation Tribunals is similarly constituted under the 1995 Regulations. Regulation 2 thereof states that there shall be a Valuation Tribunal for each of the areas ascertained in accordance with Schedule 1. Thus the East Wales Valuation Tribunal exercises jurisdiction in respect of the counties of Monmouthshire and Powys and the county boroughs of Blaenau Gwent, Caerphilly, Newport and Torfaen. Regulation 13 of the 1995 Regulations transfers the substantive jurisdiction previously exercised by the old Welsh tribunals to the new Welsh tribunals.

part iv
further appeals and relationship with the courts

                 I.40               Decisions of a Valuation Tribunal may be appealed to either the High Court or the Lands Tribunal. The High Court hears appeals related to community charge and council tax matters whereas the Lands Tribunal hears appeals relating to non-domestic rating, old rates and drainage rates. Paragraph 11 of Schedule 11 to the 1988 Act is the paramount legislative basis for High Court and Lands Tribunal appellate jurisdiction of Valuation Tribunals’ decisions.

                 I.41               An important decision-making layer lies between an appeal disposed of by a Valuation Tribunal and a further appeal to the High Court or Lands Tribunal. Regulation 49 of the 1989 Regulations, regulation 45 of the 1993 Regulations, regulation 30 of the 1993 Council Tax Regulations and regulation 49 of the 1995 Regulations permits the relevant Valuation Tribunal to review a decision made by it on application by one of the parties to the original appeal. The grounds for such a review are (a) clerical error, (b) the party did not appear at the original hearing but can show reasonable grounds why he did not do so, (c) the Valuation Tribunal decision is affected by a decision of the High Court or Lands Tribunal. Valuation Tribunals do not, however, have jurisdiction to review a decision once an appeal has been made to the High Court or Lands Tribunal.

High Court

                 I.42               An appeal lies to the High Court on a question of law against decisions taken by Valuation Tribunals in relation to community charges and council tax. Paragraph 11(1)(a) allows jurisdiction to be granted to the High Court in respect of appeals on a question of law arising out of decisions made by a Valuation Tribunal under section 23 of the 1988 Act (community charge appeals), section 16 of the 1992 Act (council tax appeals), paragraph 3 of Schedule 3 to the 1992 Act (council tax appeals) or regulations made pursuant to section 24 of the 1992 Act (council tax appeals).

                 I.43               Three legislative provisions, made on foot of paragraph 1 and 11 of Schedule 11 to the 1988 Act, confer jurisdiction on the High Court to hear appeals on questions of law arising from decisions made by Valuation Tribunals. Regulation 32 of the 1989 Regulations confers jurisdiction on the High Court in respect of appeals heard pursuant to section 23 of the 1988 Act.[44] Regulation 51 of the 1989 Regulations[45] confers jurisdiction on the High Court in respect of decisions made under section 16 of the 1992 Act, paragraph 3(1) of Schedule 3 to the 1992 Act and paragraph 4 of Schedule 4A to the 1988 Act (insofar as it applies to council tax matters).[46] Finally, regulation 32 of the 1993 Council Tax Regulations confers jurisdiction on the High Court in respect of appeals made pursuant to regulations 8(3) and 13 of the 1993 Council Tax Regulations.

Lands Tribunal

                 I.44               The Lands Tribunal has jurisdiction to hear appeals from decisions of Valuation Tribunals in relation to non-domestic rates, old rates and drainage rates. Appeals to the Lands Tribunal are not confined to questions of law. Paragraph 11(1)(b) of Schedule 11 to the 1988 Act allows jurisdiction to be granted to the Lands Tribunal in respect of an appeal arising out of an appeal to a Valuation Tribunal pursuant to paragraph 4 of Schedule 4A and regulations made pursuant to section 55 of the 1988 Act.[47]

                 I.45               Regulation 47(1) of the 1993 Regulations confers jurisdiction on the Lands Tribunal to hear appeals against a decision or order of a Valuation Tribunal made under regulations 7, 12, 28 or 30 of the 1993 Regulations and regulation 36 of the 1994 Regulations.[48] Regulation 37(4) of the 1999 Regulations applies Part VI of the 1993 Regulations to appeals made pursuant to regulation 37 and therefore a decision of a Valuation Tribunal thereunder may also be appealed to the Lands Tribunal.

                 I.46               Regulation 47(1) also confers jurisdiction on the Lands Tribunal to hear an appeal in relation to an “appeal against a completion notice”. This is presumably a reference to appeals made pursuant to paragraph 4 of Schedule 4A to the 1988 Act, which deals with appeals against completion notices. Decisions in pursuance of that paragraph may therefore be appealed to the Lands Tribunal.

                 I.47               Appellate jurisdiction previously exercised by Local Valuation Courts was transferred to Valuation Tribunals under the 1989 Jurisdiction Regulations. These regulations do not make provision for further appeals to the Lands Tribunal. However, savings to the relevant legislation mean that if an appeal against a Local Valuation Court decision previously lay to the Lands Tribunal, it continues to do so in respect of the transferred appellate jurisdiction exercised by Valuation Tribunals. Regulation 3(1) of the General Rate Act 1967 and Related Provisions (Savings and Consequential Provision) Regulations 1990[49] saves provisions in the 1967 Act insofar as they continue to have effect after 1 April 1990. The residual jurisdiction once exercised by Local Valuation Courts under sections 73(2)(b), 74(3), 75 and 83(6) is now exercised by Valuation Tribunals. Under section 77 of the 1967 Act, decisions on appeal by a Local Valuation Court under sections 73(2)(b), 74(3) and 75 could be appealed to the Lands Tribunal. The effect of the savings regulations is to permit an appeal to the Lands Tribunal of decisions now made by Valuation Tribunals under these sections. An appeal to the Lands Tribunal also lies against a decision made by a Valuation Tribunal under the section 83(6) jurisdiction by virtue of section 83(8)[50] of the 1967 Act that also survives as a result of the savings regulations.

                 I.48               By virtue of section 2(5C) and paragraph 11(3) of Schedule 1 to the Rating (Disabled Persons) Act 1978 a decision by a Local Valuation Court under section 2(5B) and paragraph 11(2) respectively could be appealed to the Lands Tribunal. The Local Government Finance (Repeals, Savings and Consequential Amendments) Order 1990[51] has saved this appellate jurisdiction insofar as it relates to the transferred jurisdiction now exercised by Valuation Tribunals. Such decisions may therefore be appealed to the Lands Tribunal. A similar situation pertains to appeals to a Valuation Tribunal in relation to the transferred jurisdiction previously exercised by Local Valuation Courts pursuant to regulation 6 of the Mixed Hereditaments (Certificate) Regulations 1967[52] as a result of the savings made by regulation 4(1) of the General Rate Act 1967 and Related Provisions (Savings and Consequential Provision) Regulations 1990. Regulation 8 of the 1967 Regulations permitted a further appeal to the Lands Tribunal in accordance with section 77 of the 1967 Act. Likewise an appeal by a Valuation Tribunal on foot of the transferred jurisdiction may be appealed to the Lands Tribunal.

                 I.49               Finally, appeals heard by a Valuation Tribunal in relation to drainage rates may be appealed to the Lands Tribunal. Section 46(6) of the Land Drainage Act 1991 applies section 77 of the 1967 Act to appeals heard by a Valuation Tribunal pursuant to section 45 of the 1991 Act, for instance an appeal of a decision thereunder may be made to the Lands Tribunal. Similarly section 79(5) of the Land Drainage Act 1976 applied section 77 of the 1967 Act to appeals heard by a Local Valuation Court pursuant to section 78 of the 1976 Act. While these provisions were repealed by the Water Consolidation (Consequential Provisions) Act 1991 the savings therein allow for appeals to be made to the Lands Tribunal from decisions of a Valuation Tribunal exercising the section 78 jurisdiction that was transferred by regulation 3(1)(d) of the 1989 Jurisdiction Regulations.

                 I.50               The decisions of Welsh Tribunals in relation to non-domestic rating, old rates and drainage rates pursuant to the provisions discussed above may also be appealed to the Lands Tribunal in line with the transfer of jurisdiction provisions of regulation 13 of the 1995 Regulations.

                 I.51               It should be noted that the Lands Tribunal can indirectly exercise a kind of “leapfrog” jurisdiction in relation to the Valuation Tribunal. Instead of bringing a case before the Valuation Tribunal, parties may agree to refer the question to arbitration.[53] Parties may also agree to appoint the Lands Tribunal as arbitrator.[54] This can save parties intending to take a case before the Lands Tribunal the time and cost of a hearing before the Valuation Tribunal, but it is rarely used in practice.

Magistrates Court

                 I.52               The Magistrates Court has jurisdiction to determine who is liable for payment of Non-Domestic Ratings. This is done by making a Liability Order under regulation 12 of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations.[55] Conversely, jurisdiction over determinations of liability in non-payment of Council Tax falls with the Valuation Tribunal under section 16 of the 1992 Act. This is therefore an example of “interlinking” jurisdiction, in that the areas of jurisdiction are clearly demarcated by the various legislative instruments, and the confusion created by overlapping jurisdiction does not arise.