Appealing your valuation
Appealing online is easy and secure and can be done using the VOA website.
Circumstances under which you can lodge an appeal
- the rateable value stated in the new Business Rates List is incorrect
- the rateable value stated on Business Rates List for the first time is incorrect
- there was a significant change in circumstances (e.g. part of the building was demolished)
- your property should be rated as more than one property (or several properties should be rated as one property)
- a decision by a Valuation Tribunal, Land Tribunal or court has had an impact on your rateable value
- a change to your rateable value made by the Valuation Office Agency is incorrect
- there is an error on the Business Rates List (e.g. an error in the reference)
- your property should be removed from the Business Rates List
- there has been a shift between domestic and non-domestic use
- you can lodge your appeal at any time during the life of the Business Rates list
- if your appeal is based on the decision of a Valuation Tribunal, Land Tribunal or other court, you can lodge an appeal up to 6 months after the submission of the new Business Rates List (provided this is within 6 months of the relevant decision)
- if your appeal is successful, the change to your rateable value will be in place from the date of the change in circumstances that prompted the appeal
If the Valuation Officer does not agree with your appeal or it is not resolved after six months, it will be referred to the local Valuation Tribunal for a decision.
If you or the Valuation Officer are satisfied with the Valuation Tribunal's decision, you can submit an appeal to the Land Tribunal within four weeks.
You must continue to pay your tax bill pending a decision on your appeal. We will refund any overpayment, plus interest (if applicable), when the appeal is resolved.
If you decide to take advice on whether or not to appeal your taxable value, we would highly recommend that you contact a reputable tax agent. Tips on how to choose a professional agent can be found on the Business Rates page.