Rateable Value - Business Rates
Appeals against Rateable Value
The new Business Rate appeal system came into force on 1 April 2005 and it is anticipated that the new scheme will be both faster and fairer for ratepayers.
You can appeal now against the rateable value shown for your property in the 2005 Rating List at any time before the next revaluation, i.e. 1 April 2010.
Please note that you can no longer appeal against entries in the 1990, 1995 and 2000 Rating Lists unless you are appealing against an alteration made by the Valuation Officer.
You can appeal if:-
- you believe the rateable value of your property is incorrect,
- there has been a change in the use of the property,
- there has been a change in the locality which has affected the value of the premises.
- there has been a change in the use of neighbouring property,
- part of the property has been demolished or added to,
- the Valuation Officer changes your rateable value for any reason.
If your appeal is successful, the alteration to the rateable value will be backdated to the date that the rating list was complied or the date of any alteration to the rating list.
Who can appeal?
You can appeal against the rateable value of a property if you are:-
- the occupier, or
- you have a legal interest in the property, e.g. owner, leaseholder, tenant etc.
How do I appeal?
If you think that the rateable value of your property is wrong, you can appeal against the rateable value free of charge and you should contact the Valuation Officer at:-
The Valuation Office Agency
or at the Valuation Office Agency website.
Any proposal to change the rateable value of your property should be made in writing stating:-
- your name and address,
- your interest in the property, i.e. whether you are the occupier, owner or tenant etc,
- why you think the rateable value shown in the Rating List is wrong.
Appeal forms can be obtained from the local Valuation Office Agency, alternatively, you can submit your appeal electronically via the Valuation Office Agency website.
If the Valuation Officer agrees that the rateable value of your property is incorrect, the Valuation List will be altered and the Council will issue you with a revised bill.
If the Valuation Office does not agree with your proposal, or if no decision is made within 3 months, the matter will be referred as an appeal to the Valuation Tribunal.
Ratepayers do not have to be represented in discussions about their rateable value or their rates bill. However, ratepayers who do wish to be represented should be aware that members of the Royal Institute of Chartered Surveryors (RICS) and the Institute of Revenues Rating and Valuation (IRRV) are qualified and are regulated by rules of professional conduct designed to protect the public from misconduct. Before you employ a rating adviser, you should check that they have the necessary knowledge and expertise, as well as appropriate indemnity insurance. Take great care and, if necessary, seek further advice before entering into any contract.
Do I have to pay if I have an appeal outstanding?
You must continue to pay your Business Rates whilst any appeal is pending, otherwise recovery action will continue and you may receive a summons. If your appeal is successful all overpaid Business Rates will be refunded on request, usually with payment of interest.
Completion Notices are issued by the Council to identify the date when work on a new building or conversion should be complete. If the Council believes that work on a property can reasonably be completed within the next 3 months, a Completion Notice can be issued stating the date of completion. The significance of a Completion Notice is that it determines the date from which the initial 3 months unoccupied property exemption will start, after which time Business Rates will become payable at 50% of the normal rate, provided the property remains empty. Certain types of property are exempt from empty property rates, see Unoccupied Property Rating.
If you are sent a Completion Notice with which you disagree, you can appeal direct to the Valuation Tribunal within 4 weeks of the notice being sent. Alternatively, you can contact the Council to discuss a revised completion date.
What is a Valuation Tribunal?
You will be notified by the Valuation Officer if your appeal is referred to a Valuation Tribunal. Valuation Tribunals are wholly independent of the local Council and the Valuation Office; however, the members of the Tribunal are experienced in hearing Business Rates appeals. The Tribunal will contact you in order to arrange a date for the hearing. A Tribunal hearing will not cost you anything unless you choose to employ someone to present your case.
The Tribunal will take into consideration the case put forward by both parties before deciding the outcome of the appeal. If both parties agree, your case can be dealt with by written representation, without you having to attend a hearing.
If the Tribunal upholds your appeal, the Valuation Officer will have to alter the Valuation List and the Council will issue you with a revised bill.
The Valuation Tribunal's decision is normally final, however an appeal may be made to the High Court but only on a point of law.