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 revaluation was delayed from 2015 by the Government). 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.

Billing authorities (local councils) 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:

  • the entry in the 2010 rating list and 2017 rating list – the rateable value or some other part of the entry;
  • an invalidity notice issued by the VOA, where they 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 believes the property is/will be complete or substantially complete and from when rates should be paid;
  • a penalty notice from the VOA for the 2017 rating list where false information has been provided to them in the Check or Challenge stages;
  • a penalty notice from the VOA, when information they asked for to help them to assess a property was not provided;
  • a transitional 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.

Please click on the type that you are interested in.