This question was answered on 11th May 2020
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 https://www.valuationtribunal.gov.uk/about-us/publications-policies/vts-statistics/.