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The appeals process consists of three stages designed to ensure queries are dealt
with at the earliest possible point: Check, Challenge and Appeal. The VOA deals with
the Check and Challenge stages. Appeals are the responsibility of the independent
Valuation Tribunal Service. Statistics on Appeals can be found on their website at
<a href="https://www.valuationtribunal.gov.uk/about-us/publications-policies/vts-statistics/"
target="_blank">https://www.valuationtribunal.gov.uk/about-us/publications-policies/vts-statistics/</a>.
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