How to appeal
It is possible to appeal against the valuation of your premises, but the grounds for appeal are restricted to the following situations:
- Where you believe that the rateable value should be changed because there has been a material increase or material reduction in the value of the premises (this is explained below);
- Where you start or stop using part of the premises to carry out a business or the balance between domestic and business use changes;
- Where the Listing Officer (Valuation Officer) has altered a list without a proposal having been made by a rate payer;
A material increase in value may result from building, engineering, or other work carried out on the premises.
A material reduction in value may result from the demolition of any part of the premises, a change in the physical state of the local area or other adaptations to the premises.
Appeals Against Liability To Pay
You may also appeal if you consider that you are not liable to pay Non Domestic Rates, for example, because you are not the occupier, or because your property is exempt; or that we have made a mistake in calculating your bill.
If you wish to appeal on these grounds you must first notify us in writing so that we have the opportunity to reconsider the case. If you are not happy with our response you may appeal further to a Valuation Tribunal.
The making of a proposal/appeal does not allow you to withhold payment of rates in the meantime, but if your appeal is successful you will be entitled to a refund of any overpaid rates with interest if applicable.
Proposals and Appeals
An appeal in respect of the 2017 Valuation List entry can be made throughout the life of the list 1st April 2017 - 31st March 2022.
All commercial premises are assessed by the Valuation Office Agency who determine the Rateable Value; this represents its annual open market rental value.