A charitable relief claimant, or the party who has assumed liability for the chargeable development, may appeal to the Valuation Office Agency if they consider that the collecting authority has incorrectly determined the value of the charity's interest in the land.

An appeal must be submitted within 28 days of the date of the collecting authority’s decision on the claim for charitable relief.

The appeal will lapse where the chargeable development is commenced prior to the Valuation Office Agency making its decision.

At appeal the Valuation Office Agency may increase or reduce the amount of relief given to the claimant.

Where the Valuation Office Agency amends the claimant’s share, the collecting authority must serve a revised liability notice.

The liability notice will detail the new value of charitable relief.