Rateable value appeal
Rateable values are used to work out how much you pay in non-domestic rates. They are set by the Valuation Office Agency (VOA). If you are unhappy with their decision not to change your rateable value, you may be able to appeal. There is normally a fee for this appeal.
This page explains how the appeal process works and provides resources for each stage.
Please note: before you appeal you must have made a request to the VOA, and have gone through the “check” and “challenge” stages.
The appeal process
If you would like to appeal the decision made by the Valuation Office Agency, please first review the step-by-step process below.
There are also some helpful Frequently Asked Questions (FAQs) beneath the appeal process.
You may be able to appeal the VOA’s challenge decision about your rateable value or whether the property should attract rates. You will normally be invited to attend an appeal hearing. Appeals are decided by a panel. It is impartial and independent. It will listen to both sides before making a decision.
Can I appeal?
You must first have been to the VOA before you can appeal. This will include the “check” and “challenge” stages. The Tribunal can only consider evidence that was exchanged at the check and challenge stage.
You can appeal if you are unhappy with the VOA’s challenge decision. You must do so within four months of the VOA’s decision.
You can also appeal if the VOA have not made a decision within 18 months of your challenge. You must do so within 4 months of the VOA’s time limit.
What issues can I appeal?
You can appeal:
- the rateable value (RV) of your property.
- whether your property should be shown in the rating list separately or as part of another property.
- whether your property should be in the rating list at all.
Preparing to appeal
If you want to appeal the VOA’s challenge decision, please complete an appeal form. In the appeal form you should explain why you think the VOA’s challenge decision is wrong.
The form needs to be completed in one session (there is no option to save a part-completed form).
You will also need to attach a copy of the VOA’s challenge decision to the appeal form.
- have not received a challenge decision notice within 18 months of making your challenge to the VOA, or
- The VOA sent your challenge decision notice more than 4 months ago
Please call 0303 445 8100 to talk about what to do to make your appeal.
We will check your appeal form and register the appeal if we have all the information. We aim to register appeals within 10 working days of receiving them.
We will let you know when the appeal is registered.
Once registered, we aim to set (known as list) a date for an appeal hearing within 5 months from the registration date.
If we cannot register the appeal, we will let you know why.
Prepare for the hearing
You will receive a notice of hearing when we list your case to a hearing. Normally, the tribunal will not consider any evidence unless it has already been exchanged during the challenge. If you want to provide new evidence after the appeal has been made, you will need to follow the instructions that we will send you with the notice.
The guidance booklets also explain what will happen at a hearing. You should read this before your case is heard.
To see how a tribunal works, you may find it helpful to watch another case being heard. Please speak to us if you would like to watch another hearing.
You can also look at our past decisions. Past decisions will help you learn how panels consider evidence to reach their decision.
To give you time to prepare for the hearing, we aim to give 10 weeks’ notice of the hearing date.
We try to make the hearing as informal as we can, and we will try put everyone at ease.
However, these are judicial proceedings, so there is some formality.
Normally, you will put your case first. If you want to give your case second, please let us know.
During the hearing:
- The panel will ask you and the VOA to present your cases.
- You will be able to ask questions.
- You may be asked questions.
The panel will make its decision on the evidence and arguments, bearing in mind what the law (legislation and case law) allows.
Our decision is not normally given at the hearing.
We will send you a decision notice (with reasons) within 1 month of the hearing.
Frequently asked questions
You first need to contact the VOA to go through the check and challenge process before you can appeal to us.
Normally, yes. To appeal there is a fee of £150 (for smaller proposers) or £300 (for any other proposer). If you’re appealing where the VOA have not sent their challenge decision notice within 18 months of making your challenge, the appeal is free.
If your appeal is successful, your appeal fee will be refunded.
If your appeal is unsuccessful, but was decided without a hearing, you will be refunded £50 (for smaller proposers) or £100 (for any other proposer).
Yes. You must carry on paying non-domestic rates whilst your appeal is outstanding.
Yes. You are free to make appeals to or seek advice from the VOA yourself; you do not need to employ a rating advisor.
There are a number of companies that may assist you and provide a rating advisor. Please make sure you are fully aware of any costs and conditions involved before signing up.