Before making your appeal there would have been one or more reasons which convinced you that it was the right thing to do. It is those reasons that the panel will be interested in hearing about and you should try to provide evidence to support these reasons, rather than just opinion.
The rateable value of a property in the 2010 rating list is based on the likely yearly rental value of the property as it would have been on 1 April 2008. This date is known as the ‘antecedent valuation date’. For the 2005 rating list, the antecedent valuation date was 1 April 2003. When the VOA set the rateable value, they look at the rent (if any) that was paid on your property at the antecedent valuation date and compare it with the rents for similar properties.
When challenging your rateable value it is helpful if you can provide rental information from around the antecedent valuation date on your property and any others nearby which are like yours. This rental information is then looked at to see, for example
- how close to the antecedent valuation date the rent was agreed
- whether it was an open market rent (in other words there was no link between the tenant and landlord)
- there were no incentives or conditions attached
- whether the tenant is liable for repairs and insurance
The VOA collect rental information in ‘forms of return’ and if they want to use this information they must send you a Regulation 17(3) notice. You may want to check that the information they send you is accurate and you can do this by arranging to visit the Valuation Office and view the forms. You can also ask the VOA if they have rent returns for other properties that you think are like yours.
If you can provide examples of the rateable values of similar properties near to yours that may also be evidence of the correct rateable value for your property.
The VOA may use other methods to value some types of property, for example, those that are not usually rented.
You can see details of similar properties including their rateable values, get information about how properties are valued and find other information for businesses and the self-employed on the government website www.gov.uk which gives information about how properties are valued and shows the rating list with the rateable values of other properties.
On our website we have Tribunal decisions on other rating appeals.
With the notice of your hearing you will receive a standard direction, which sets out the process for exchanging evidence with the VOA. It is important that you read this and the Explanatory Commentary for details. You should also look at the Practice Statement setting out how the Tribunal works.
Please remember, however, that the Tribunal must remain impartial so any advice we give can only be general in nature and we cannot assist you in actually obtaining evidence in support of your case. We are not able to give advice as to whether or not your appeal will be successful or specific details as what evidence will or will not be persuasive in your case.