NNDR Appeals

1
NNDR Appeals

• Mr. Barrie. S. Morgan IRRV
• Clerk to Durham Teesside Valuation Tribunals

2
Present System

• Proposals are made to the VOA by interested
  persons and/or their agents to alter the
  valuation list.
• The VOA will acknowledge receipt of the proposal,
  which will be allocated a target and start
  date for discussions.
• After 76 days the VOA objects to proposals which
  are then transferred to the Valuation Tribunal
  and become appeals. At this stage, no
  discussions will have taken place between the
  parties.

3
Present System continued...

• The appeals are usually scheduled by the
  valuation tribunal for a hearing date the month
  following the end of the target date. However,
  in order to comply with statutory regulations
  regarding the tribunal, Notices of Hearing are
  issued whilst discussions are still taking place.
• In theory, all appeals outstanding at the target
  date will be heard by the tribunal, in practice
  talks and settlements take place up to the day of
  hearing.

4
The Tribunal Hearing

• Comprises of 3 members, one of which is a
  Chairmen
• Sits in public
• Assisted by a Clerk
• Informal procedure
• Right of appeal to Lands Tribunal

5
Types of properties heard by Tribunal apart from
shops and offices

• A wide range of commercial hereditaments -
• Leisure centres
• National Trust properties
• Nightclubs - The Tuxedo Royale
• Mines and quarries
• Sporting rights
• District heating plants

6
And..

• Council Tax Valuation
• Council Tax Liability
• Drainage Rates

7
Teesside VTNNDR Appeals 2003/4

• Outstanding at 01/04/03 4094
• Received during the year 1152
• Settled 2785
• Decided 107
• Cleared 2892
• Outstanding at 31/03/04 2354

Of the 107 decided only 18 are non standard
decisions. This is 0.6 of the total cleared.
8
Changes to the System

• Short term -
• Tribunals only list appeals which are outstanding
  at the end of the target period
• Medium/Long term -
• Appeals may have to be made directly to the
  Tribunal after discussions between the parties.