Northern Ireland Valuation Tribunal: How to Appeal a Rates Decision

LPS refused your Disabled Persons Allowance and reconsideration upheld the refusal. The next step may be an appeal to the Northern Ireland Valuation Tribunal. A challenge to your property's capital value follows a separate route. NIVT appeals are free to file.

What the NIVT Handles

The Northern Ireland Valuation Tribunal is an independent judicial body. For the issues covered here, it hears DPA appeals; capital value disputes follow a separate route.

DPA refusals under Article 31A. If LPS refuses your Disabled Persons Allowance application and internal reconsideration upholds the refusal, you can appeal to the NIVT under Article 31A(12B) of the Rates (Northern Ireland) Order 1977. The tribunal examines whether LPS correctly applied the statutory adaptation tests — whether the property facility genuinely falls within one of the three qualifying categories.

Capital value disputes. These follow a separate route from a DPA appeal to the NIVT. First request a formal review from LPS using Form CR3. If you disagree with the review, appeal to the Commissioner of Valuation; any subsequent judicial appeal is to the Lands Tribunal for Northern Ireland.

This article focuses on DPA and capital value routes. Rate Rebate, Housing Benefit, and LPA decisions have separate review routes; ask the body that made the decision which procedure applies.

Before You Appeal: Exhaust Internal Routes

For a DPA appeal, request an internal review within 28 days of receiving the refusal notice. If the review upholds the refusal, lodge the appeal with the NIVT Registrar within 28 days of the date on the formal Notice of Decision on Review. For a capital value challenge, use the separate review and appeal route described above.

For DPA, keep copies of your application, refusal, review request, Notice of Decision on Review, and any supporting evidence. For a capital value challenge, follow the LPS review, Commissioner of Valuation, and Lands Tribunal route as applicable.

Wait for the formal Notice of Decision on Review before lodging a DPA appeal; the 28-day tribunal appeal period runs from the date of that notice.

How to File

For a DPA appeal, submit your appeal in writing to the NIVT Registrar within the 28-day limit. Your appeal should include:

• Your name, address, and contact details
• The property address and LPS rate account reference
• A copy of the decision you're appealing
• A clear statement of why you believe the decision is wrong
• Supporting evidence (for example, OT reports, photographs, or floor plans)

There is no filing fee. Follow the NIVT Registrar's instructions on what happens after filing.

What Happens at the Hearing

An independent NIVT panel considers the appeal. You may represent yourself or be represented by a charity adviser, legal representative, or family member. Check the tribunal's current instructions for hearing format, venue, and evidence requirements.

What the Tribunal Can Do

The NIVT can uphold or overturn an LPS decision on DPA. If an appeal succeeds, DPA is backdated to the start of the rating year in which the application was received if the facility was in place throughout that period; otherwise, entitlement begins when the adaptation was completed and the disabled person occupied the property. Capital value appeals follow the separate route to the Lands Tribunal for Northern Ireland.

For a step-by-step guide to the full appeal process — including a reconsideration letter template and an appeal preparation checklist — see the Northern Ireland Rates Allowances guide.

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