Appealing against liability

There are a number of decisions the council may have to make in determining whether you are liable and how much Business Rates you are liable to pay. Unlike Council Tax, however, there is no mechanism laid down in Regulations for you to formally appeal against any of these decisions. In practice, however, you can challenge the council on the majority of things you may not be happy about.

Possible Challenges

The following are examples of matters relating to liability which you may feel you wish to challenge:

  • The rate has not been calculated in accordance with the Local Rating List and / or the Non-Domestic Rating Multiplier
  • You have been charged the full rate but were not in occupation of the premises for the relevant period
  • You have been charged unoccupied property rate but you were not the owner (or person entitled to possession) of the premises for the relevant period
  • You believe the amount of reduction for the Transitional Arrangements Scheme has been incorrectly calculated
  • You only occupy part of the premises in one Assessment and have been rated for the whole (this only applies where the description in the Local Rating List includes parts which you are not entitled to occupy)
  • You believe you should be entitled to Mandatory Rate Relief for charities
  • You believe you should be exempt from the unoccupied property rate
  • You believe you should be entitled to Discretionary Rate Relief
  • You believe you should be entitled to relief for partly occupied properties
  • You believe you should be entitled to hardship Relief

Last reviewed: 20 - 06 - 2013

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