Appeals

A ratepayer can ask the VOA to change the business’s rateable value if they think it is incorrect or there has been some major change to the property. In other words, the valuation does not reflect the rental value of the property if it had been available for rent, on the open market, on 1 April 2003. This process is called ‘making a proposal’.

They should contact the Local Valuation Office (or visit the VOA website if they want to make a proposal. Before they do this, they should consider whether there are valid reasons for claiming that the rateable value is not correct. If a ratepayer is not absolutely sure about an application, it could slow down the process. This can create a backlog. In many cases this could lead to a delay of a few years before a case is considered. However, even during these delays, they must continue to pay the rate demand until a new rateable value is agreed. If there is a reduction, the local authority will refund any overpaid amount with interest.

After three months of making the proposal to change the rateable value, the matter is automatically referred to a relevant valuation tribunal who will hear and decide on the appeal. Information on the Valuation Tribunal Service can be found their website.