The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009

Lead appeals

This section has no associated Explanatory Memorandum

7.—(1) This regulation applies if—

(a)two or more appeals have been made to the VTE—

(i)under regulation 10 of the CT Regulations (“related CT appeals”) or

(ii)under regulation 13 of the NDR Regulations (“related NDR appeals”);

(b)as regards each of the related CT or NDR appeals the VTE has not made a decision disposing of the proceedings; and

(c)the related CT or NDR appeals give rise to common or related issues of fact or law.

(2) The VTE may give a direction—

(a)specifying one or more of the related CT or NDR appeals as a lead appeal or lead appeals; and

(b)staying the other related CT or NDR appeals.

(3) When the VTE makes a decision in respect of the common or related issues—

(a)the VTE must send a copy of that decision to each party in each of the related CT or NDR appeals; and

(b)subject to paragraph (4), that decision shall be binding on each of those parties.

(4) Within one month after the date on which the VTE sends a copy of the decision to a party under paragraph (3)(a), that party may apply in writing for a direction that the decision does not apply to, and is not binding on the parties to, a particular related CT or NDR appeal.

(5) The VTE must give directions in respect of appeals which are stayed under paragraph (2)(b), providing for the disposal of, or further directions in, those appeals.

(6) If before the VTE makes a decision in respect of the common or related issues—

(a)the lead appeal is withdrawn; or

(b)where there is more than one lead appeal, all of the lead appeals are withdrawn,

the VTE must give directions as to whether—

(i)another appeal or other appeals are to be specified as a lead appeal or appeals; and

(ii)any direction affecting the related CT or NDR appeals should be set aside or amended.