Business rates appeals

How to make an appeal

Further information

Other reasons for appealing against the rateable value

1. Where the valuation officer notifies you that he or she has altered your entry in the rating list (e.g. where it is altered because of alterations or improvements to the property).

2. Where the property is affected by a ‘material change’ of circumstances such as:

• A change in it’s physical state (such as building and extension or the demolition of a building);
• A change in it’s manner of use;
• A physical change in the state of the local area, or;
• A change of use to the neighbouring property.

3. Following a decision of the local Valuation Tribunal or the Lands Tribunal or a higher court which has a bearing on the valuation of the property.

4. If you feel that any other details about the property are incorrect, for example:

• The description or address are incorrect;
• The property has been left out of the rating list;
• The property is used wholly for agriculture or the provision of facilities and services for persons with a disability;

Other people who may make a proposal about the property include:

• The owner of the property;
• A landlord if he/she has an under lease, or;
• The local council.

You and the valuation officer

After you have made your appeal to the valuation officer he or she will acknowledge it. If you both reach an agreement within six months of making your proposal the valuation officer will alter the list to reflect the agreement.

If an agreement is not reached within six months of you making the proposal the valuation officer will arrange for your proposal to be transferred to the Valuation Tribunal as an appeal against the valuation officer’s refusal to alter the list.

Invalid Proposals

If the valuation officer believes that the proposal is invalid you will be told within six weeks of the valuation officer receiving the appeal. You may, if you disagree with this decision, challenge it by making an appeal to the Valuation Tribunal. Their address is:

Valuation Tribunal
First floor, Olympus House
Staniland Way
Werrington Centre
Werrington
Peterborough PE4 6NA
Tel: 01733 327555
Facsimile: 01733 327557
Web: www.valuation-tribunals.gov.uk

Even if you appeal against your rateable value, you must continue to pay on your present rateable value. If your appeal is successful and the rates payable is reduced, we will refund any overpayment, with interest, providing the Magistrates Court have not granted a Liability Order against you.