Rating Manual Section 7: Litigation – Part 6: Jurisdictional Review In the Agency of the Valuation Office – Guidance

A JR may be requested on any aspect of work undertaken by the Valuation Office (VOA).

In cases of local taxation, the relevant notice may be served on VOs/LOs in their statutory capacity relating to rating or assessment lists. Similarly, the VOA may be involved in a case where notice has been served on the Upper Tribunal, the Valuation Tribunals or the Rating Authority.

In tax cases, it is unusual for individual stakeholders to be directly involved, but they can be drawn into proceedings because of the assessments that have been provided to HMRC.

In work for other public sector clients, particularly right to buy cases, individual caseworkers may receive notice. There may also be implication where notice has been served on the client for whom we have provided an assessment.

A JR can follow up on a community infrastructure levy case.

These examples are not exhaustive and all stakeholders, managers, VOs, LOs and sector heads must be vigilant to identify the cases in which they may be involved.

The official documents relating to JR are unequivocal. However, formal procedures may not be followed and correspondence relating to JR may be contained in letters or emails. This is likely when a JR is initiated by a layperson, without legal representation, and proper service rules are not followed. As unlikely as it may seem, it’s not unheard of for the layman-initiated existence of J.R. to be discovered almost by accident.

Regardless of how it first comes to the attention of VOA staff, immediate action is still required upon receipt of initial JR correspondence. Receiving such correspondence signifies that the process is already underway and therefore TIME IS OF THE ESSENCE.

If anyone suspects they have received or finds correspondence that may relate to a JR, they should immediately contact the Disputes and Technical Policy team.