I am having to take an appeal to a valuation tribunal on the question of Council Tax liability. I consider the LA to be unreasonable (logically incoherent might be more accurate) in that they insist on making my client liable for CT prior to moving into an assured tenancy. He was awarded 4 wks Hb prior to moving in under HB reg 5(6)(c)(iii)- moving from residential accomodation but was refused (correctly) CTB prior to actually begining residency. Somewhat bizarrely the LA are insisting that he was liable for the 4 weeks CT and have quoted the reason that he was considered an "owner" under the LGFA 1992 section 2(f).

My problem is I have no experience of Valuation tribunals. Could someone give me any guidance on how these tribunals work. My only experience is with Appeals Service tribunals.

I did one on the disability reduction for Council Tax a couple of years ago. It came across as a lot more formal than TAS appeals, but I also felt that we had the tribunal on our side throughout from the grilling they gave the Council officer.

The main differences to TAS were that the LA argued the case a lot more aggressively than they do for benefit appeals, and the people involved in the later cases are in the seats behind you, waiting for their cases to be heard. They gave a verbal decision on the day and the written one (more like a Statement of Reasons) came in the post about a month later. If I remember rightly decisions are persuasive on other Valuation Tribunals, so if you can find any helpful caselaw it's a good start.

There's some useful info on their website: http://www.valuation-tribunals.gov.uk/

Thanks Paul - just what I was looking for.

Hi, it might be worth reading CH 2111 2003. This might have a bearing, of course it might not.!!

Sorry, especially point no. 24.