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

Welcome to the Valuation Tribunal Service

What they are and what the appeal types are

Cookie Policy