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The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) (Amendment) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 156
- Regulation 14
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Amendment of regulation 36
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14. In regulation 36 (notice of decisions) of the 2009 Procedure Regulations, after paragraph (2) insert—
“(3) For a NDR appeal—
(a)a decision notice provided under paragraph (2)(a) must be accompanied by a written statement of the VTE panel’s reasons for the decision;
(b)the statement of reasons for the decision must specify which, if any, grounds of the appeal were made out; and
(c)the VTE must send a copy of the decision notice and the statement of reasons for the decision to—
(i)if the appellant is not the ratepayer, the ratepayer; and
(ii)any IP mentioned in regulation 12(2)(e) of the NDR Regulations who was served a notice of the VO’s decision under regulation 13(2) of those Regulations.
(4) In paragraph (3)(b), “grounds of the appeal” has the meaning given in regulation 2 of the NDR Regulations.”.
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