The Valuation Tribunal for Wales (VTW) is a tribunal sponsored by the Welsh Government that considers appeals of local council decisions and decisions by the Valuation Office Agency on council tax and non-domestic rates.

[1] It was established by the Welsh Ministers under powers given to them by the Local Government Finance Act 1988.

[2] The history of valuation tribunals is a long one, and can be traced back to the Union Assessment Committees Act 1862.

The Tribunal's administration is divided into regions:[8] Members of the VTW are volunteers, and receive formal training to hear appeals.

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