Saturday, 13 February 2016

Rating appeals -


What they are, when and how to make them and what happens

Business premises are assessed by the Valuation Office Agency for non-domestic business rating purposes, every five years. For each five-year period there is a rating list that shows these assessments. For the current (2010) rating list the rateable value of a property is based on the rental that the property might reasonably have achieved on the open market at 1 April 2008, taking into account a number of assumptions.

Billing authorities (local councils) collect the rates, making a calculation that uses the rateable value and the ‘multiplier’, which is set by the Government.

Land drainage rates are set by the drainage boards.

The Valuation Tribunal handles the following types of appeals against -

  • Appeals against non-domestic (business) rates - the rateable value placed on a property by the Valuation Office Agency (VOA), and the entry shown in the rating list. For this type of appeal you must have made a valid proposal to the VOA. If that has not been settled within three months, they must send it to us as an appeal;
  • an invalidity notice issued by the Valuation Office Agency (VOA) where the VOA believe the proposal was not made according to the regulations;
  • a completion notice issued by the billing authority (local council) for a property. This notice shows the date the council believe the property is/will be complete or substantially complete and from when rates should be paid;
  • a penalty notice imposed by the Valuation Office Agency for failure to provide some information they have requested to help them to value properties for rating purposes.
  • a transitional certificate issued by the Valuation Office Agency.
  • drainage rates.

Please click on the type that you are interested in.

Practice Statements (rules & procedures)

Click here to view Practice Statements that you should be aware of if you intend making an appeal to the Tribunal

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Link to business rates section of GOV>UK