Our rating department has welcomed proposals to radically reform the appeals process by placing tougher requirements on the Valuation Office Agency (VOA).
Professor Graham Zellick QC’s, president of the Valuation Tribunal (VT) for England – the body to which rating appeals are referred – recently unveiled a series of proposals that are intended to speed up the process and tackle widespread claims that the system is weighted against ratepayers.
The most revolutionary proposal is the requirement for the VOA to provide a statement that includes the rental evidence on which it has based its valuation, as soon as an appeal has been programmed for negotiations.
David Cureton, head of rating at Johnson Fellows, said: “When ratepayers feel a valuation is incorrect the onus is on them to gather the evidence to prove it. The VOA has all the information available but is not obliged to make it readily available for ratepayers. This is the only form of taxation where the HMRC does not have to justify itself.”
“Many appeals are settled without the need to issue a statement of case. However, if it does go to a hearing, a ratepayer’s statement of case is presented two weeks before the VOA’s. I would like to see these exchanged simultaneously like in rent review arbitration.
“I am delighted that Professor Zelleick’s has recognised the system is broken and is taking the necessary steps to rectify the situation. The proposals will help to get the back log cleared quicker, relieve the VT of some of its administrative burden and, going forward, should make for full and frank negotiations with the VOA.”