Valuation (Amendment) Act 2015

Appeals to Tribunal

18. The Principal Act is amended by substituting for section 34 the following:

“34. (1) In relation to a property, a specified person may appeal in writing to the Tribunal against—

(a) a determination under section 19 or 28 of the value,

(b) any other detail stated in the relevant valuation list,

(c) any decision under this Act to include or not to include the property in the relevant valuation list or to exclude the property from that list,

(d) any decision by the revision manager under section 28(4)(a) or (b),

(e) in the case of a decision by the revision manager concerned to so exclude the property, any detail stated in the notice concerned issued under section 28(7), or

(f) any decision of the revision manager concerned that the circumstances referred to in section 28(4) do not exist for the exercise of the powers under that section in relation to the property.

(2) An appeal under subsection (1) shall be made within 28 days from the relevant date.

(3) A person who fails to supply information specified in a notice served under section 45(1) prior to the issue of—

(a) the valuation certificate pursuant to section 24 or 28,

(b) a global valuation certificate, or

(c) a notice under section 28,

shall not be permitted to ground or support an appeal to the Tribunal by reference to information that the person has so failed to supply.

(4) In this section—

‘relevant date’ means, as appropriate—

(a) the date of the relevant valuation list being caused to be published under section 23,

(b) the date of issue under section 28(6) of a valuation certificate in relation to the property, or

(c) the date of issue under section 28(7) or (9) of a notice in relation to the property;

‘specified person’ means—

(a) an occupier of property, in respect of that property,

(b) an occupier of relevant property, in respect of any other property, situate in the same rating authority area as that relevant property is situate,

(c) a rating authority, in respect of any property situate in its area, and

(d) a person, in respect of any property in relation to which he or she is an interest holder.”.