Commentary on Sections Introduction Section 105: The Valuation Tribunal Service
306.Section 105 establishes a new non-departmental public body, the Valuation Tribunal Service. The Service has power to carry out administrative functions for the VTs in England only, including accommodation, staffing (including clerks), information technology, equipment and training needs. The Service also has power to give general advice about procedure in relation to proceedings before tribunals in England.
307.The Service is under a general duty in carrying out its functions to do what, in its opinion, is best to secure the efficient and independent operation of VTs in England.
308.The Secretary of State may provide guidance to the Service about the carrying-out of its functions. Following consultation with the Service, he may also provide directions for the purpose of securing the effectiveness of the Service in carrying out its functions. Once issued, the Service will be required to comply with any directions and have due regard to any guidance in carrying out its functions.
309.The Service will be required to consult with the valuation tribunals about the carrying out of its functions to ensure consistency and best practice.