In the first stage, the ratepayer formally checks with the valuation officer (VO) the details of their assessment. This is the start of the process and sets what is called the “material day” by which the assessment is to be considered. This in turn affects the date from which any amendment to the assessment may become effective. The ratepayer, or their agent, confirms the specifics of the property which the VO has used in order to reach their valuation. If the VO’s information is suspected to be inaccurate, they then submit any revised information as a formal declaration to be considered.
Once the check stage has been concluded, a very detailed proposal may be submitted to the VOA setting out the precise details and evidence to support the proposed alteration. This must be submitted by the ratepayer or their agent within a 4 month window after of the conclusion of the Check stage.
When the Challenge stage has concluded, the ratepayer or agent will receive a decision notice. If the challenge concluded without the desired resolution, the ratepayer or their agent has 4 months in which they may appeal to the Valuation Tribunal for England. In rare cases, from there an appeal to the Upper Tribunal, and potentially the upper courts, may be made.
It is hoped that the vast majority of cases never reach this stage and are satisfactorily dealt with during the first two stages.