Valuations and appeals
Reasons to appeal
You may start the check, challenge or appeal process against the current rateable value for your property if:
- You think the initial value shown in the list is incorrect
- The Valuation Officer changes your rateable value for any reason
- There is a ‘material change in circumstances’ which affects the value of your property, such as a change in its physical state, change in its use and/or a change in the locality
Once the Valuation Officer has received your check process they may ask you to provide supporting evidence.
The Valuation Officer will notify you if they disagree and the case may move to a challenge stage if you want to pursue the matter further.
If your challenge is rejected and you want to continue the process, you will need to start an appeal, handled by an independent valuation tribunal.
If you want complete this process, you will have to pay up-front appeal fees and Rating Adviser fees if applicable.
Paying rates during an appeal
The Government's regulations require you to pay the rate charge based on the current rateable value until the matter has been concluded.
If you are successful in your appeal and the Rateable Value is reduced, then any overpayment of rates made will be refunded to you.
Working or running a business from home
You don’t usually pay Business Rates for home based businesses if you:
- Use a small part of your home for your business e.g. you use a bedroom as an office
- Sell goods by post
However, if your business is more substantial such as running a business from a purpose built structure or garage you may have to pay rates.
If you only occupy one business property in England you may qualify for 100 per cent Small Business Rate relief, depending on the Rateable Value of the property.
Repair and rateable value
If your property is in a state of disrepair or undergoing structural alterations this could affect the rateable value.
Zoning is a standard method of measuring retail premises for valuation purposes.
Ratepayers do not have to be represented by a Rating Agent or Adviser. Appeals against rateable values can be made free of charge.
Ratepayers who want to employ a Rating Agent or Adviser should check that they have the necessary knowledge and expertise, as well as appropriate indemnity insurance.
If you’re unsure seek further advice before entering into any contract. You can also look online at any reviews before employing a Rating Agent or Adviser.
The transition scheme caps the amount the Business Rates charge can alter from one rating list to another.
- Properties receiving large annual decreases will be have transitional surcharge applied
- Properties seeing large annual increases will receive transitional relief
How it is calculated
For properties that fall within the transition scheme, the charge is allowed to change by the appropriate percentage plus an allowance for consumer price index (CPI) inflation. This is based on the lower rate multiplier and before any reliefs or exemptions are applied.