Guide to Filing an Appeal Against Property Valuation in Northern

Understanding the Official Notice of Appeal Against a Valuation for Rating Purposes in Northern Ireland

If you are a property owner or occupier in Northern Ireland and believe that the valuation of your hereditament (property) assigned for rating purposes is incorrect, you have the right to appeal. The formal process is governed by the LANDS TRIBUNAL AND COMPENSATION ACT (NI) 1964 and involves submitting a Notice of Appeal using the official Form AB. This article provides a comprehensive overview of the purpose of this form, how to prepare your appeal, and the steps involved in submitting and following up on your case.

The Purpose of Form AB

Form AB, titled Notice of appeal against a valuation for rating purposes, is an official document used to challenge the valuation decision made by the Commissioner of Valuation. This valuation determines the rateable value of a hereditament, which influences the amount of local taxes payable. If you believe the valuation is too high, too low, or otherwise incorrect, this form allows you to formally notify the Lands Tribunal of your dispute and initiate the appeal process.

Preparing Your Appeal

Gathering Relevant Information

Before completing the form, ensure you have all necessary details at hand. This includes:

• The address of the hereditament, including district, ward, street, postal number, and postcode.
• The reference number and description of the hereditament, as stated on the Certificate of Alteration or Notice of Dismissal.
• The net annual value (NAV) of the hereditament, broken down into categories such as industrial, freight-transport, private dwellings, and other relevant classifications.
• Details about the decision you are appealing against, including the date of the valuation and the decision document.

Completing the Form

The appeal form requires specific information to be filled out clearly and accurately:

Submitting Your Appeal

Methods of Submission

Form AB can be submitted either by post or in person to the Lands Tribunal for Northern Ireland. The address for submission is:

Tribunals Hearing Centre 4th Floor 92 Ann Street BELFAST BT1 3HH Email: [email protected]

When submitting your appeal, ensure you include the appropriate fee, which is 1% of the pre-appeal NAV, subject to a minimum of £250 and a maximum of £15,000. Payment can be made via cheque or postal order payable to the Northern Ireland Courts and Tribunals Service. Attach the remittance to your appeal form.

Timelines and Deadlines

It is important to submit your Notice of Appeal within 28 days of the date the valuation decision was issued. Failure to do so may result in the loss of your right to appeal unless an extension is granted under exceptional circumstances, following an application to the registrar.

Follow-Up and Case Management

Notification to Relevant Parties

Once your appeal is submitted, copies of your notice should be sent to the local District Council and any other relevant parties as specified in the form. This ensures all stakeholders are informed and can participate in the process if necessary.

Appearing at the Hearing

You may choose to appear in person or be represented by an agent or solicitor. If you intend to call expert witnesses, such as valuation professionals, it is advisable to exchange statements of case in advance to facilitate the hearing.

Contacts and Additional Information

For further guidance or assistance with your appeal, contact the Lands Tribunal for Northern Ireland directly at the address provided above. It is also recommended to consult the relevant rules, such as Rule A4 of the Lands Tribunal Rules (Northern Ireland) 1976, to ensure compliance with procedural requirements.

Remember, timely and well-prepared appeals increase your chances of a successful outcome in disputing property valuations for rating purposes in Northern Ireland.