Guidance

How to appeal a Valuation Tribunal decision

Updated 1 May 2024

Applies to England and Wales

1. Cases dealt with by the Upper Tribunal (Lands Chamber)

The Upper Tribunal (Lands Chamber) hears:

• disputes about land and the valuation of land in England and Wales
• appeals against rateable values or rateability of commercial, industrial and other non-domestic properties decisions made by other tribunals – including the Valuation Tribunal for England (VTE) and Valuation Tribunal for Wales (VTW)

The Upper Tribunal (Lands Chamber) aims to:

• respond to requests by email or letter within 5 working days
• answer telephone calls within 5 rings
• register and acknowledge new cases within 5 working days (if all necessary documents and fees are sent with the case)
• complete 75% of all appeals within 70 weeks

You can read the rules and processes that the tribunal must follow.

2. How to appeal

If you want to appeal a VTE or VTW decision, you must complete a notice of appeal against a decision of a Valuation Tribunal: form T385. You can either download the form, or request a copy from the Upper Tribunal (Lands Chamber).

You must send or deliver the completed form to:

The Upper Tribunal (Lands Chamber)
5th Floor, Rolls Building
7 Rolls Building
Fetter Lane
London
EC4A 1NL

The fee for appealing is £303. The Upper Tribunal (Lands Chamber) must receive your completed appeal form within 28 days of the date you received your decision.

You must include two copies of a statement of your case with your appeal form, which must include:

• any valuation (with particulars and computations) you rely on or a statement of the values agreed by the parties
• full particulars of any comparable properties and transactions you rely on and a statement of the purpose for which the comparison is made, or a statement that no comparables will be referred to

If you cannot file a statement of case with your notice of appeal, you must request an extension of time.

You can find more information about how to apply or appeal to the Upper Tribunal (Lands Chamber).

3. Fees

The fee for lodging an appeal is £303.

The fee for hearing or determining an appeal depends on the type and size of the case. The fee can range from £303 to £16,500.

There may be other fees charged during proceedings depending on the circumstances of your case. You can read the full list of fees.

Find out if you can get help paying court and tribunal fees. If you make a help with fees application, you must either:

• send your help with fees form with your appeal form
• add your help with fees reference number to your online application if you’re appealing online

4. Settle your dispute without a hearing

If you want to settle your dispute without a tribunal hearing and the other party agrees, the tribunal will allow a short stay in proceedings (a pause or temporary break in proceedings) while you try to settle the case using alternative dispute resolutions (ADR).

4.1 Mediation

Mediation is a way of resolving or narrowing disputes by agreement. It is voluntary and works outside the tribunal process. An independent person (the mediator) helps the parties to look for a solution that they both find acceptable.

Mediation is simple, quick and less expensive than legal proceedings. It has a high success rate, and parties tend to be satisfied with it. The Court of Appeal strongly encourages parties to consider mediation.

You can find more information about civil mediation.

If both parties agree to ADR, the tribunal will allow a 6 week stay of proceedings. The tribunal will not charge the £121 fee that a party applying for a stay of proceedings must usually pay. The fees charged by mediation or other ADR providers are separate from the fees charged by the tribunal.

5. Court hearings

If the parties do not settle the case, a tribunal hearing will take place. At the hearing, each party puts forward their arguments and evidence, usually under oath, and each witness may be cross examined by the opposing side.

If both parties agree (or if an appeal is unopposed), and the tribunal considers it appropriate, the appeal may be decided without a hearing.

Hearings are open to the public. If the simplified procedure is followed, the hearing will be more informal.

5.1 Venues

The tribunal hears most cases at its courts in London. If necessary, the tribunal will hold hearings in other local courts. If the parties request a hearing to take place locally, and the tribunal agrees, the tribunal will try to arrange suitable courtroom accommodation.

5.2 Length of hearings

The tribunal aims to deal with 75% of all appeals within 70 weeks.

The tribunal is able to hear and decide an appeal more quickly if:

• the dispute is simple and straightforward
• both parties have provided the relevant documents promptly
• both parties can attend a hearing at an early date

Some appeals, especially if they are large, complex or have many parties, may take months before they are ready for hearing.

If you are ready to proceed to hearing, you can apply to the tribunal for the earliest available hearing date.

5.3 Legal representation

You can conduct your own case and appear on your own behalf at the hearing. However, as the law and facts may be complex, you may wish to have professional representation from a lawyer or surveyor.

When a legal representative is instructed to act, the tribunal will correspond directly with them, rather than with the party they represent.

5.4 Accessibility requirements

When the Upper Tribunal (Lands Chamber) is arranging the hearing date, you can let them know if you, your representative or any of your witnesses have accessibility requirements that need to be taken into consideration. For example, if one of you is disabled and needs a court with suitable access and facilities.

5.5 Arranging a hearing date

Under the simplified procedure, a hearing date is set as soon as possible. This will happen before the parties have filed and exchanged their documents.

In all other cases, the hearing date is not normally set until after the parties have filed their:

• statements of case
• witness statements
• expert reports

5.6 Preparing for the hearing

Both parties must provide to the tribunal and the other party:

• a witness statement for each witness you are planning to call to give evidence
• copies of all documents, plans, valuations and reports that you want to refer to during the hearing

5.7 At the hearing

Participants must arrive before the start time on the day of the hearings, so they can:

• make themselves known to the court clerk
• familiarise themselves with the courtroom layout
• meet their witnesses
• get their documentation in order

When the hearing begins, the appellant usually starts first by setting out their case, then calling evidence and presenting documents.

Each witness gives evidence on oath or affirmation (unless the simplified procedure is used), and is liable to be asked questions by the tribunal and cross examined by the other party. The other party then introduces its case and calls evidence. Each party has an opportunity to set out any legal arguments it relies on in support of its case.

Proceedings will be less formal if the simplified procedure is used.

6. Site inspection

The tribunal, when necessary, will view the land, building or other sites – this may be before or after the hearing. Notice is given to the parties who are entitled to be represented at the inspection.

The permission of the occupier is required for:

• an inspection inside any building
• entry on any land

An accompanied inspection will not usually take place if the occupier does not consent to the other party or their representative attending the inspection.

At an inspection, neither party may make submissions or arguments about the case. However, the parties can point out features of the land or building to the tribunal and answer specific questions from the tribunal.

7. Copies of your documents

The tribunal is not able to return documents to you during or after the case. You must keep a copy of every application, notice or document that you send to the Upper Tribunal (Lands Chamber) for your own records.

8. Time extensions

When the tribunal directs that a step must be taken by a specified date, that direction must be complied with.

If you cannot comply with a time limit, you can apply to the registrar for an extension of time, but it will only be given if they consider it appropriate. You must explain why you require the extension and for how long. You must send a cheque for the £121 fee, payable to HM Courts and Tribunal Service with your application.

Before you send your application, you must see if the other party will consent to an extension. If they do agree, either:

• a joint application by both parties can be submitted
• each party can send a letter to the tribunal confirming what has been agreed

If the other party does not agree, you must serve a copy of your time extension application on the other party. You must explain to the other party that if they want to object to your application, they must send a letter giving their reasons for objection to the tribunal. The letter must arrive within 10 days of the date you served the application on them.

8.1 Stay of proceedings

A stay of proceedings is a pause or temporary break in the proceedings. You can apply for a stay of proceedings in the same way as applying for a time extension.

9. Statement of case

A statement of case sets out the basis of your case, so that the other party and the tribunal can easily identify the issues to be determined.

Your statement of case must set out the facts and the law on which you rely. It must be in summary form. You can find out more about statements of case in section 6 of the practice directions.

9.1 Respondent statement of case

A respondent must send a statement of case setting out why they disagree with the appellant’s case to both the appellant and to the tribunal. This must be done within one month of receiving the appellant’s statement of case.

10. Expert witness evidence

An expert witness is a witness instructed by one or both parties to provide a professional opinion on a particular matter in a dispute.

You do not have to call an expert witness to support your case, but it may be the only or best way to establish the merits of your case. The type of expert witness mostly called is a surveyor or valuer. For some large or complex cases, other expert witnesses are called, including:

• architects
• planners
• civil engineers
• accountants

A party must only call one expert witness, unless they have permission to call more.

Each expert witness that is called to give evidence to the tribunal must file a report setting out the evidence, and any relevant:

• plans
• valuations
• lists of comparable properties
• supporting information

Copies of these documents must be sent to the tribunal and the other party before the hearing.

Before and after the expert witnesses have sent their reports, they must meet to:

• identify issues to be resolved
• reach an agreement on the facts
• agree any relevant plans and photographs
• settle as many issues as possible

The expert witnesses will normally be required to prepare a statement for the tribunal that shows the facts and issues that they agree and disagree on – including a summary of their reasons for disagreeing.

Witnesses of fact may also be called to give relevant evidence of facts known to them, but these witnesses do not give professional opinions.

11. Costs

The Upper Tribunal (Lands Chamber) can order a party to pay all or part of another party’s costs of the appeal.

For Valuation Tribunal appeals, the unsuccessful party will normally have to pay the successful party’s costs, although different orders may be made – this does not apply if the simplified procedure or the written representations procedures are adopted.

The Upper Tribunal (Lands Chamber) may:

• make an order limiting a party’s liability in respect of the costs subsequently incurred
• order that a representative personally pay the whole or part of the costs it considers to have been wasted because of any improper, unreasonable or negligent act (or failure to act) by that representative
• order a party to reimburse fees paid by another party to the Upper Tribunal (Lands Chamber)

12. Respondent’s notice and statement of case

If you were a party to a VTE or VTW case and an appeal is made to the Upper Tribunal (Lands Chamber) by another party, you will be sent a copy of their notice of appeal and statement of case – if one was included with the appeal.

If you want to be a respondent to the appeal, you must file a respondent’s notice with the Upper Tribunal (Lands Chamber) and serve a copy on the appellant within one month of receiving the appeal. If you have been sent the appellant’s statement of case, you must enclose a statement of your case with your respondent’s notice.

If you have received the appellant’s statement of case but cannot file a statement of case with your respondent’s notice, you must apply for an extension of time.

12.1 Appellant’s reply

Within one month of receiving the respondent’s statement of case, the appellant can file and serve an appellant’s reply to address the arguments of the respondent. There is no need to file an appellant’s reply if the issues have already been addressed in the appellant’s statement of case.

13. Standard, special, simplified and written representations procedures

The tribunal will decide which procedure to use for an appeal.

13.1 Standard procedure

The standard procedure is used for most appeals. You can find out more about the standard procedure.

13.2 Special procedure

Cases that are complex, of high value, or of wider importance are dealt with under the special procedure.

These cases are case-managed by a judge or member of the tribunal from the beginning. An early case management hearing is usually fixed so that appropriate directions are given and a timetable is set.

13.3 Simplified procedure

In limited value, simple or straightforward cases, time and costs may be saved by using the simplified procedure. A date for the hearing (usually 3 months ahead) will be fixed early in the proceedings. Under the simplified procedure:

• all necessary documents must be sent to the tribunal and other parties one month before the hearing – for some types of documents they must be sent 14 days before the hearing
• a chartered surveyor may act both as advocate and as expert witness
• the hearing will be less formal
• usually no costs order will be made
• the usual tribunal fees, such as the hearing fee, are payable

13.4 Written representations procedure

The written representations procedure is available in cases where:

• the parties do not need to test each other’s evidence with cross examination
• the tribunal considers it possible to deal with the appeal fairly without a hearing

The tribunal will make a determination based on the written representations and evidence submitted by the parties.

14. Rehearings

Appeals from decisions of the VTE or the VTW are by way of a rehearing. The parties call the witnesses and evidence they rely on to support their case. They may rely on new evidence that was not available during the Valuation Tribunal proceedings.

15. Decisions

The tribunal usually reserves its decision instead of giving a decision immediately at the end of the hearing. Decisions are given in writing and sent to the parties. The tribunal will also invite the parties’ submissions on costs at this stage, where appropriate.

16. Appeal an Upper Tribunal (Lands Chamber) decision

The Upper Tribunal (Lands Chambers’) decisions on all matters of fact is final.

There is a limited right of appeal to the Court of Appeal on points of law where permission to appeal is required. An application for permission to appeal must be received by the Upper Tribunal (Lands Chamber) within one month of the date that the decision was sent to the parties.

16.1 If you’re refused permission to appeal

If the Upper Tribunal (Lands Chamber) refuses permission to appeal, it will send the decision to the parties, setting out the reasons for its refusal.

The applicant can apply in writing to the Court of Appeal for permission to appeal – this must be done within 21 days of the date that the decision to refuse permission was sent to the parties. You must file 3 copies of the appellant’s notice and a copy of the decision refusing permission to appeal with the Court of Appeal.

16.2 If you have permission to appeal

If you are given permission to appeal by the Upper Tribunal (Lands Chamber), you must file 3 copies of the appellant’s notice and a copy of the decision to grant you permission to appeal with the Court of Appeal. This must be filed within 21 days of the date of the decision giving permission to appeal.

You can find more information about appealing to the Court of Appeal for permission to appeal.

16.3 Review of an Upper Tribunal (Lands Chamber) decision

The Upper Tribunal (Lands Chamber) will only review its own decision if either:

• it overlooked a legislative provision or binding authority which could have made a difference to the decision
• since the tribunal’s decision, a court has made a decision which is binding on the tribunal and which, had it been made before the tribunal’s decision, could have had made a difference to the decision

If you believe the tribunal should review its decision, you must apply to the Upper Tribunal (Lands Chamber) for permission to appeal to the Court of Appeal. At the same time, you must ask the Upper Tribunal (Lands Chamber) to review its decision. If the Upper Tribunal (Lands Chamber) decides not to review the decision or not to vary it, it will consider whether to give permission to appeal.

17. Contact the Upper Tribunal (Lands Chamber)

You can contact the Upper Tribunal (Lands Chamber).

The Upper Tribunal (Lands Chamber) administrative staff can answer questions about procedures relating to tribunal cases, but they are not trained or permitted to give legal advice.

17.1 Complaints

If you have any comments or complaints about the service you have received from the Upper Tribunal (Lands Chamber), you can find more information about our complaints procedure.

18. Get legal advice and representation

You can find legal advice and information.

To find a solicitor with expertise relevant to your case, you can contact the Law Society of England and Wales.

To find a surveyor who deals with rating matters, you can contact the:

• Royal Institution of Chartered Surveyors
• Rating Surveyors’ Association

For free legal information, advice or assistance you can contact Citizens Advice.