(This note is not part of the Regulations)
These Regulations amend the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 (“the 2009 Regulations”).
The 2009 Regulations set out the procedures to be followed in connection with appeals relating to council tax or non-domestic rating, including in relation to the Valuation Tribunal for England’s powers to deal with such matters by way of a hearing.
These Regulations clarify that, for the purposes of the 2009 Regulations, a “hearing” includes a remote hearing conducted in whole or part by electronic communication, in addition to oral hearings conducted in person.
A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.