Application to the Valuation Review Panel

About the Valuation Review Panel


A Valuation Review Panel (VRP) hears and determines disputes relating to the passing on of property tax rebates under Part 6 of the COVID-19 (Temporary Measures) Act 2020 from non-residential property owners to their tenants. Any direction made by a VRP after a determination may be enforced like a court order.

A VRP hears disputes between property owners and tenants concerning:

(a) Whether the property owner must pass on the property tax rebate to the tenant;
(b) Whether the property owner passed on the property tax rebate to the tenant by the prescribed dates;
(c) Whether the property owner passed the property tax rebate to the tenant in a prescribed manner (i.e. payment of money, off-sets against rentals on or after 3 April 2020 or reductions of rentals on or after 3 April 2020); and
(d) What is the correct amount of property tax rebate that the property owner must pass to the tenant.

Please note that a VRP will not hear disputes about rent payments (e.g. suspension or non-payment of rent) or about the amount of property tax rebate that an owner should get for his property. 


Overview of the VRP Process



Applying to a VRP

 

You may consider applying to a VRP if you are a tenant (i.e. lessee or licensee with an initial licence period of 1 year or more) or the owner of non-residential property and have a dispute concerning the passing on of the property tax rebate. Do note that if you are a tenant, you must be an occupant of the premises on or after 3 April 2020.   

As applying for a VRP determination involves costs and time, we recommend that parties only seek a VRP’s determination if they are unable to reach a mutually acceptable resolution to their dispute. Fees are applicable for the application.

VRP Application Guide 

Responding to a VRP Application

 

If you received a copy of a VRP application in which you have been named as the Respondent, you will need to file a response. If you choose not to or fail to file a response within 14 working days of being served a copy of the VRP application, the VRP may determine the outcome of the application in favour of the Applicant.

VRP Respondent Guide