Valuation Tribunal for England
The Valuation Tribunal for England is a tribunal of the Ministry of Housing, Communities and Local Government that considers appeals of local council decisions on council tax, business rates and other related matters in England.
It was established by the Local Government Finance Act 1992. Together with the Valuation Tribunal Service, it is known as the Valuation Tribunal.
Proceedings
Proceedings are primarily regulated by the Valuation Tribunal for England Regulations 2017.The VTE can consider appeals regarding:
- Council tax valuations
- Whether the appellant should be paying council tax
- Council tax reductions
- Business rates
- Some penalty notices
Further appeals
Appeals can be made to the High Court of Justice on points of law only. Penalty notice decisions cannot be appealed.Membership
Appointments are made by the Lord Chancellor through the Judicial Appointments Commission, though a legal qualification is not a requirement of membership.Tribunal chairs and members are not paid.
Panels are formed of at least two members, at least one of which must be a senior member.
The current president, as of February 2024, is Gary Garland.