The Tribunal will consider whether the VOA has made the correct decision in respect of the challenge, based on the evidence put forward at the ‘Challenge’ stage – no fresh evidence will be permissible unless a formal agreement is sought from the VOA.

If the Tribunal disagrees with the VOA’s decision, it may conclude that the ratepayer’s proposed rating list entry is correct, or alternatively, it may substitute its own.

The ratepayer or agent cannot change the grounds of the ‘Challenge’ (even though some may have been resolved) and cannot introduce fresh evidence without the formal agreement of the VOA. A fee of up to £300 will also be levied (refunded where the Tribunal outcome is in favour of the appellant).