The Valuation Tribunal for England (VTE) is a tribunal of the Ministry of Housing, Communities and Local Government that considers appeals of local council decisions on council tax, business rates and other related matters in England.

[1] It was established by the Local Government Finance Act 1992.

Appeals can be made to the High Court of Justice on points of law only.

[6] Tribunal chairs and members are not paid (although they may claim expenses).

Parties can also choose a representative (e.g. a friend or a professional adviser) to speak for them.