Currently, within the UK there are in operation three quite distinct rating appeal systems, one each for England and Wales, for Scotland and for Northern Ireland. In each, there are particular rules pertaining to such matters as the rights of a ratepayer to appeal, time limits to instigate appeals and the forums or mechanisms for dealing with appeals. Quinquennial revaluations are now the “norm” for Scotland, England and Wales and potentially for Northern Ireland, with the result that appeals against assessments are increasing across all three jurisdictions. In recognition of the fact that as rating valuers now represent clients across the breadth of the UK, this necessitates a working knowledge of each of the appeal processes. Focuses attention, therefore, on those procedural matters relevant to rating appeals in Northern Ireland.
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