Business Rates

Appeals against your Rateable Value

You can appeal against the rateable value shown for your property in the 2005 Rating List, at any time before the next revaluation at 1 April 2010.

Appeals can no longer be made for 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, for example:
• 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
• Part of the property has been demolished or added to
• The Valuation Officer changes your rateable value and you believe it is inaccurate
• There has been a change between domestic and non-domestic use
• There has been a merger or split of a property
• You wish to appeal against a decision made by a tribunal or court.

You should make an appeal as soon as possible, as there are rules which apply in certain circumstances. These prevent alterations in the Rateable Value from being backdated prior to the current year's rating list. For a complete list of grounds for an appeal, see the Valuation Office Agency website.

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 the rateable value of your property is wrong you should contact the Valuation Officer. A proposal can be completed on line at the Valuation Office Agency website.

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.

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 Officer 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.

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 with payment of interest if appropriate.

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. An appeal may be made to the High Court, but only on a point of law.