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Business Rates Rateable Value Appeals

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The Valuation Office Agency

All businesses have a rateable value which broadly represents the annual rent the property could have been let for on the open market in 2015. This is assessed by the Valuation Office Agency - a part of the Inland Revenue.

The rateable value for your premises is shown on your bill.

 

How can I appeal against my rating assessment?

If you think your rateable value is wrong you can apply to the Valuation Officer to change it. To do this, you will need to make a 'proposal' to alter the rating list. (Forms can be obtained from your local Valuation Office - see below).

If the Valuation Officer agrees with your proposal, or you can reach agreement on another figure, the value will be changed.

If no agreement is reached, and the matter is still unresolved after 3 months, the dispute will be passed to the Local Valuation Tribunal as a formal appeal.

Making an appeal does not allow you to withhold payment of business rates. We must bill you on the rateable value given to us by the valuation office.

 

Who can appeal?

You can make a proposal if you are the occupier, leaseholder, or owner of the property.

 

Grounds for an appeal

You can appeal against the rateable value for your property in the CURRENT rating list at any time before 1st April 2017 if:

  • You have reason to believe that the initial value shown in the list was wrong
  • There has been a 'material change of circumstances' which you believe effects the value of your property such as:
    • a change in its use
    • a physical change in the locality
    • a change in the use of a neighbouring property
  • The Valuation Officer has changed the value shown in the list, and you believe the new value is wrong
  • There has been a valuation tribunal or court decision on another property which you believe has a bearing on the rateable value of your property.


You can also appeal if:

  • You think too much of your property is rated, or it should not be rated at all
  • You think your property should be rated in separate parts, or different properties should appear as one
  • You believe there is any other error in the list entry for your property, for example the address or description of the property is incorrect, or a change in rateable value is shown having effect from the wrong day.

 

Appeals should be sent to:

The Valuation Office Agency
2 Broadway
Broad Road
Birmingham
B15 1BG

Telephone: 0300 050 1501

Appeals will be backdated to no earlier than the start of the current financial year.

The Institute of Rating, Revenues and Valuation (IRRV) has published information about the likely timing of appeals at www.irrv.org.uk