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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:

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.

  1. Whether the property owner must pass on the property tax rebate to the tenant;

  2. Whether the property owner passed on the property tax rebate to the tenant by the prescribed dates;

  3. 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

  4. 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

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.

For more information on applying to a VRP - please click here to view the Applicants' 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.

For more information for Respondents - please click here to view the Respondents' Guide