Business rates

What they are and what the appeal types are

Business premises are assessed by the Valuation Office Agency (VOA) for non-domestic rating purposes. This results in each being given a ‘rateable value’. The rateable value of a property is based on the rent that the property might reasonably have achieved on the open market at a certain date.

For the 2010 rating list the valuation date for rental evidence was 1 April 2008. The new rating list is in place from 1 April 2017. The valuation date for the 2017 rating list is 1 April 2015. The next rating list will be published on 1 April 2021 and every three years after that.

Local councils (billing authorities) collect the rates. The rates bill is made up from the rateable value and a ‘multiplier’, which is set by the Government. Then there might be discounts or ‘reliefs’ that are applied.

The Valuation Tribunal handles the following types of appeals against:

Invalidity notice

A notice issued by the VOA, where they believe the proposal was not made according to the regulations

Completion notice

A notice issued by the council for a property, showing. The date the council believes the property is/will be complete and from when rates should be paid

2017 Rating list penalty notice

A notice from the VOA for the 2017 rating list where false information has been provided to them in the Check or Challenge stages

VOA penalty notice

A notice from the VOA, when information they asked for to help them to assess a property was not provided

Rating list entry

The entry in the 2010 rating list and 2017 rating list - the rateable value or some other part of the entry

Transitional certificate

A certificate issued by the VOA because of transitional relief, a scheme that tries to reduce the effect of any large changes in rateable value between rating lists

What they are and what the appeal types are

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