Commentary on Sections Introduction
507.Valuation Tribunals (VTs) are independent bodies established under Schedule 11 to the Local Government Finance Act 1988 (the 1988 Act), although they have existed in one form or another since 1948. In particular, they hear appeals in relation to business rating and council tax valuations and liability. There are 56 Tribunals in England, administratively served by the Valuation Tribunal Service (VTS) that was established under the Local Government Act 2003 (the 2003 Act).
508.VTs in England are organised broadly on a county or metropolitan area basis. Members of each VT are appointed jointly by local authorities and the relevant VT President. Chairmen and VT Presidents are elected by the serving membership of the relevant VT.
509.Part 13 of this Act makes provision to replace the 56 VTs in England with a single Valuation Tribunal for England (VTE). It creates the new positions of VTE President and Vice-Presidents, which may be remunerated, and provides that appointments to the VTE be made by the Lord Chancellor on the advice of the Judicial Appointments Commission.