Business Rates Appeals

Members’ Briefing

The best advice to give Businesses who disagree with their re-evaluation is to contact the Valuation Office Agency (VOA) by telephone on 01392 606900 and discuss how an appeal might be possible.  This will help determine if there is any possibility of success at appeal and give the Business guidance on criteria and procedure. Their email address is: southwestgroup.vo@voa.gsi.gov.uk

Further information is also available from the Valuation Office Agency. Unfortunately the website is not easy to navigate, although there are answers to common questions on the FAQ page. 

A Business seeks an alteration by “making a proposal” to the Valuation Officer to have the valuation altered.  After 3 months, proposals are automatically referred to the Local Valuation Tribunal, at which point they become “appeals”.  The Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 (SI 1993 No. 4 291) and subsequent amending Regulations (referred to collectively as “the Appeals Regulations”) set out the rules governing the alteration of lists and the administration of proposals and appeals.  Due to a backlog of cases, most proposals are not dealt with immediately and after 3 months they are referred to the Valuation Tribunal Service, at which point they turn into appeals.

Appeals

Appeals have to be made within strict time limits and there are further time limits to be observed at all stages throughout the appeal process, or the appeal may be dismissed. Businesses may seek an alteration to the rateable value of a property on a number of different grounds:

  1. They object to the valuation that has been determined by the Valuation Officer
  2. They believe that the factors taken into account in the valuation of the property are factually incorrect
  3. The physical circumstances of the property have changed due to the property being split, merged with another property, partially demolished or extended
  4. The basis of the valuation has altered due to external factors that were not present at the valuation date
    Business Link has helpful information.  

24 March 2010