How do I dispute business rates?

What are business rates

Business rates are charged on most non-domestic properties such as offices, pubs, factories, holiday rental homes and shops.

Business rates a tax and are worked out based on your property’s ‘rateable value’ (“RV”). You can estimate your business rates by multiplying the rateable value by the correct ‘multiplier’.

Potential Grounds to Challenge

• You are being charged a higher amount of business rates (rateable value is wrong)
• You shouldn’t be charged business rates at all.

How do I dispute Business Rates

Council

In the first instance, it is advisable to contact your relevant Council if you consider there is a miscalculation of business rates or that you are not liable.  This will give the Council an opportunity to consider your case.

If you disagree with the Council, you have the right to Appeal to the Valuation Office Agency (“VOA”).

Appeal to Valuation Office Agency

Business challenging their rates can Appeal directly to the VOA.  There is a process called Check, Challenge, Appeal (“CCA”) (England).

There is an online service.

Check

The identity of the Property has to be included together with details of whether your - for example the RV calculation is correct or needs to be amended. Supporting evidence should also be included.

Challenge 

A Challenge case can only be submitted after a decision has been given by the VOA on the Check.

This is where a detailed submission should be provided to the VOA based on the appropriate Grounds to Challenge (above).  Alternative RVs should be submitted together with evidence.

Appeal

If you do not agree with the VOA’s decision, you can Appeal to the Valuation Tribunal Service (“VTS”).  Relevant submissions, evidence and any new evidence would need to be lodged with the VTS.

There are strict deadlines which must be adhered to when following the CCA process.  It is advisable to seek professional advice.