Commissioner of Valuation Northern Ireland: How to Appeal a Rates Decision

When This Stage Applies

The Commissioner of Valuation is the second tier in Northern Ireland's domestic rates challenge process. You reach this stage in two situations:

1. After a Form CR3 review — LPS has reviewed your capital value and issued a Certificate of Valuation, but you disagree with the outcome
2. Within 28 days of a new valuation — if your property was newly valued or entered into the Valuation List within the last 28 days, you skip Form CR3 entirely and appeal directly to the Commissioner

Either way, the form you need is Form CR20 (Notice of Appeal to the Commissioner of Valuation). Filing is free.

The 28-Day Deadline

This is the hard constraint. Form CR20 must reach LPS within 28 calendar days of the date printed on the Certificate of Valuation. Not 28 business days — calendar days.

There's no discretion to extend this window at the Commissioner level. Phone calls, emails asking for updates, or pending complaints don't pause or reset the clock. If day 28 passes without a filed Form CR20, you've lost the right to escalate.

Submit by post, email, or in person at an LPS office. Keep proof of submission — a delivery receipt, email confirmation, or LPS acknowledgement.

What the Commissioner's Review Involves

The appeal is handled by senior valuation staff acting independently from the District Valuer who conducted the original Form CR3 review. They'll re-examine:

• The physical evidence and property measurements
• Comparable Valuation List entries you've cited
• The valuation methodology used in the original assessment

The Commissioner can reduce, confirm, or increase the capital value — the same range of outcomes as the initial review. An increase is possible if the evidence reveals unrecorded structural changes.

At the conclusion, the Commissioner issues a formal decision accompanied by a revised (or confirmed) Certificate of Valuation.

What to Include With Form CR20

This is where structured evidence matters most. The Commissioner's review is more formal than the initial LPS desk audit, and well-organised submissions make a difference:

• Comparable capital values — a grid showing similar properties in your immediate area with lower valuations, matched by property type, size, and construction era
• Any factual errors — if the Valuation List records incorrect measurements, property type, or features
• Physical evidence — photographs or documentation of structural changes that reduce value (demolitions, dereliction)
• Your original Form CR3 submission and the Certificate of Valuation you're appealing against

Don't submit current market valuations or recent sale prices unless they've been adjusted back to the 1 January 2005 baseline. Unadjusted figures carry no weight.

If the Commissioner Doesn't Agree

You have 28 calendar days from the Commissioner's decision to lodge Form 3 with the Northern Ireland Valuation Tribunal — an independent judicial body that hears an appeal against the Commissioner's decision. The tribunal is also free.

The full three-stage process — Form CR3, Form CR20, Form 3 — doesn't cost a penny in government fees at any point. Our valuation challenge guide maps out the complete sequence with deadline tracking and evidence worksheets for every stage.

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