Business rate appeals

Who can appeal

You have the right to challenge the accuracy of the Local Rating List - which sets out how much rates you pay, as determined by the Valuation Office. With certain exceptions, an interested person, in relation to a property, is defined as:

  • The occupier
  • Any other person having, in any part of the property, a legal estate, or an equitable interest such as would entitle possession; and
  • A person having a qualifying connection with any of the persons described above (this generally relates to a company which is a subsidiary of another)
  • The Crown is entitled to appeal where the property forms part of the Crown Estate.
  • The billing authority (or council) also has the right to appeal in certain circumstances.

Go to the How to appeal section for more information.

Circumstances for appeal

The circumstances in which a proposal may be made to alter the Local Rating List are as follows:

  • 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 hereditament
  • The day from which an alteration is shown in the List as having effect is wrong 
  • A hereditament which is not shown in the List ought to be shown 
  • A hereditament which is shown in the List ought not to be shown
  • The List should show that some part of a hereditament is domestic property, or is exempt from Non-Domestic Rating, but does not do so
  • The List should not show that some part of a hereditament is domestic property, or is exempt from Non-Domestic Rating, but does so
  • Property which is shown in the List as more than one hereditament ought to be shown as one or more different hereditaments
  • Property shown in the List as one hereditament ought to be shown as more than one hereditament
  • The address shown in the List for a hereditament is wrong
  • The description shown in the List for a hereditament is wrong
  • Any statement required to be made about the hereditament that it is composite' or part exempt' has been omitted from the list

Last reviewed: 01 - 03 - 2017

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