Business Rates appeals

The council uses the rateable value provided by the Valuation Office Agency (VOA) to work out your business rates bill. You can check your rateable value and compare it with others on the VOA website. You can also get in touch if you need to let them know of any issues.

Information regarding rating advisors

Ratepayers do not have to be represented in discussions about their rateable value or their rates bill. Appeals against rateable values can be made free of charge. However, ratepayers who do wish to be represented should be aware that members of the Royal Institution of Chartered Surveyors and the Institute of Revenues, Rating and Valuation are qualified and are regulated by rules of professional conduct designed to protect the public from misconduct.

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.

Grounds for appeal

A proposal may be made to alter the Local Rating List if:

  • The rateable value shown in the List was inaccurate on the day the List was compiled 
  • The rateable value is inaccurate because of a material change of circumstances which occurred on or after the day on which the List was compiled 
  • The rateable value is or has been inaccurate, because of an alteration by the Valuation Officer 
  • The rateable value or any other information in the List is, or has been, inaccurate because of a decision of a Valuation Tribunal, the Lands Tribunal or a Court in relation to another property. 
  • The day from which an alteration is shown in the List as having effect is wrong 
  • A property which is not shown in the List ought to be shown 
  • A property which is shown in the List ought not to be shown 
  • The List should show that some part of a property is domestic, or is exempt from Non-Domestic Rating, but does not do so 
  • The List should not show that some part of a property is domestic, or is exempt from Non-Domestic Rating, but does so. 
  • Property which is shown in the List as more than one property ought to be shown as one or more different properties. 
  • Property shown in the List as one property ought to be shown as more than one property. 
  • The address shown in the List for a property is wrong 
  • The description shown in the List for a property is wrong 
  • Any statement required to be made about the property that it is ‘composite' or ‘part exempt' has been omitted from the List

Broadly speaking, proposals to alter an entry in the Local Rating List may be made at any time whilst the List is in force.

In addition, appeals made on the following grounds can be made at any time before the next revaluation and any change in value will be backdated to the date of the change in circumstances:

  • removal of properties from the rating list 
  • change between domestic and non-domestic use 
  • splits and mergers of properties 
  • appeals based on other Valuation Tribunal (VT), Lands Tribunal or Court decisions (appeals on these grounds can be made up until six months after the next revaluation, provided they are also made within six months of the relevant decision).