Business Rates, or Non-Domestic Rates as they are sometimes known,
are payable to the Council who collect them on behalf of the Government.
Premises that are subject to business rates are given a rateable
value by the Valuation Office Agency (VOA) who are part of the Inland
Revenue. Local authorities use the VOA's assessment of a property's
rateable value to calculate business rates bills. The rateable value is
based on the likely annual open market rent for the premises at a
particular date.
How do I appeal against my Business Rates valuation?
There are two ways in which the rateable value of a property can be altered:
- A valuation officer may alter the rateable value of a property if the circumstances of the property have changed
- In certain circumstances the Business Rates payer may also propose to change the rateable value of a property.
If the Business Rates payer and the valuation officer do not agree the matter will be referred to a valuation tribunal.
Visit the How To Appeal pages of the Business Link website for full details on how to appeal against the valuation of your commercial property.
Page last reviewed 11 Apr 2011