You can appeal to the Valuation Tribunal within 28 days of receiving a business rates penalty notice.
You can download a form to complete offline by following this link. If you have received more than one notice you must appeal against each on a separate form.
You must appeal in writing within 28 days of receiving the notice, enclosing a copy of the notice.
If you are appealing against having received a penalty notice, the panel will be interested in any evidence that you provided the information to the VOA believing it to be true.
If you are appealing against the amount of the penalty, you must provide evidence that you are a ‘smaller proposer’. This will include the statement you made to the VOA at the ‘check stage’ (where you check the accuracy of their information about the property) that you are a ‘smaller proposer’.
You may want to continue talking to the VOA about the notice to see if you can reach a settlement with them. If you do reach an agreement, please let us know.
You could attend another hearing before yours to see what happens. Please contact us if you wish to do this.
Nearer the day, if we can, we will give you an idea of the time when your appeal might be heard.
You may decide not to carry on with your appeal at any time. If you do decide to withdraw your appeal, please let us know.
You may –
- request a postponement if you have a good reason for not being able to attend on the day; or
- appoint a representative to present your case for you.
It is always better if you can come to the hearing so that you can answer any questions that the panel might have and so you can ask the other party questions. However, there are other options –
- Appeal heard in absence procedure. This is when the appellant is not present at a hearing, but has submitted a written case to the Tribunal to be considered at a hearing where the other party will be present. The written evidence should be sent to the Tribunal and to all other parties 14 days in advance of the hearing date.
- Decision without hearing procedure. In these cases, the parties have agreed that neither of them will be present at a hearing, and the Valuation Tribunal has agreed that this procedure can be used. The Tribunal will direct the parties to submit a written statement of case to the Tribunal and all other parties by a specified date. For more information, please read the Practice Statement, Decisions without a Hearing.
The hearing is as informal as possible and we will try to put everyone at ease, but these are judicial proceedings and a degree of formality is inevitable.
The panel will follow the Model Procedure set out in the Practice Statement.
The panel will decide who will put their case first, but if you would prefer to give your case first or second, please let us know.
During the hearing:
- the panel will ask you and the VOA’s representative to present your cases
- you will be able to ask questions of the VOA’s representative
- the VOA’s representative will be able to ask you questions, and
- the panel and the clerk can ask questions of you and the VOA’s representative.
Before the panel retires to make its decision, it will ask you if you would like to summarise your case (in other words, go over the main points of your case again).
The panel will make its decision based on the evidence and argument presented to it, bearing in mind what the law (legislation and case law) allows. The panel will retire at the end of the hearing to deliberate and will call the clerk in to provide legal advice and to help draft the reasons for the decision. However, the clerk takes no part in the making of the decision.
The Tribunal’s decision is not announced at the hearing. We send you a decision notice, usually within one month of the hearing.
When we receive your appeal we send you a Notice of Acknowledgement and a guidance booklet
We set the date for your hearing and send you a Notice of Hearing
We may send you a Hearing Reminder Notice or we will contact you by phone/email
We send you a Notice of Decision and a guidance booklet