PART 5Council Tax Appeals

Conduct of the hearing – Appeal Panels

37.—(1) Subject to paragraph (2), the Valuation Tribunal’s function of hearing or determining an appeal will be discharged by a panel of three members of the Valuation Tribunal (“an Appeal Panel”) which must include at least one Chairperson; and a Chairperson will preside.

(2) Where all parties to an appeal who appear so agree, the appeal may be decided by two members of an Appeal Panel, and notwithstanding the absence of a Chairperson.

(3) The hearing must take place in public, unless the Appeal Panel otherwise orders on the application of a party and on being satisfied that the interests of that party would be prejudicially affected by a public hearing.

(4) If the appellant fails to appear at the hearing, the Appeal Panel may dismiss the appeal, and if any other party does not appear the Appeal Panel may hear and determine the appeal in that party’s absence.

(5) The Appeal Panel may require any witness to give evidence under oath or affirmation, and will have power for that purpose to administer an oath or affirmation in due form.

(6) Parties at the hearing may be heard in such order as the Appeal Panel may determine, and may examine any witness before the Appeal Panel and call witnesses.

(7) A hearing may be adjourned for such time, to such place and on such terms (if any) as the Appeal Panel thinks fit; and reasonable notice of the time and place to which the hearing has been adjourned must be given to every party.

(8) If it thinks fit an Appeal Panel may, after notice to the parties inviting them to be present, inspect any dwelling which is the subject of an appeal.

(9) Subject to any provisions of this Part, the Appeal Panel—

(a)must conduct the hearing in such manner as it considers most suitable to the clarification of the issues before it and generally to the just handling of the proceedings;

(b)must, so far as appears to it appropriate, seek to avoid formality in its proceedings; and

(c)will not be bound by any enactment or rule of law relating to the admissibility of evidence before courts of law.