Business Rates - How to appeal

The Valuation Officer at the Valuation Office Agency gives each property a rateable value. The rateable value will broadly represent the annual rent the property could have been let for on the open market on the 1st April 2008. This rateable value is reassessed every five years to keep rateable values up to date.

Should you disagree with the rateable value of your property you may appeal, at any time, for one of the following reasons;

• The initial rateable value shown in the rating List is wrong, in your opinion.
• The rateable value is inaccurate by reason of a material change in the property e.g. part of the property has been demolished.
• The Valuation Officer has amended the rateable value entered in the Rating List and you think the new value is wrong.
• There is an error in your property's entry in the Rating List e.g. the description is wrong.
• Your property is shown in the list but ought not to be shown e.g. agricultural building.
• You believe a decision of the Valuation Tribunal or higher Court has a bearing on the rateable value of your property

The Valuation Office will deal with your appeal within three months of receipt. If they fail to do so, or you cannot reach agreement with them, the appeal will be passed to the Valuation Tribunal for their consideration.

If you have any further queries or wish to appeal against the rateable value of your property, then please contact the Valuation Office Agency using the contact details displayed on the left hand side of this page.

Please Note: Making an appeal does not allow you to withhold payment of business rates owing in the meantime.

Last updated: 26/04/2012