Transitional certificate appeal
The Valuation Office Agency (VOA) issues transitional certificates. These are used to work out how much transitional relief applies. You can ask the VOA to change the value on the certificate.
If you are unhappy with their decision, you may be able to appeal to us. This service is free.
This page explains how the appeal process works and provides resources for each stage.
The appeal process
If you would like to appeal the decision made by the Valuation Office Agency (VOA), please first review the step-by-step process below.
There are also some helpful Frequently Asked Questions (FAQs) beneath the appeal process.
Understand what an appeal involves
You may be able to appeal the VOA’s decision not to change the value shown on a transitional certificate.
You must first make an appeal to the VOA.
If the value shown on the certificate cannot be agreed, then the VOA will pass the appeal onto us.
You will normally be invited to attend an appeal hearing.
The appeal process currently takes about 9 months, from submission of an appeal form to final decision.
What issues can I appeal?
You can appeal if you disagree with the value used by the VOA on a transitional certificate you have received.
Appeal via the VOA websIte
Appeals about transitional certificates are made to the Valuation Office Agency. Please visit their website to start your appeal.
The VOA will pass your appeal to us. 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 your evidence
You will receive a notice of hearing when we list your case to a hearing.
You will need to convince the panel that the transitional certificate value by the Valuation Office Agency, is wrong.
To give you time to prepare for the hearing, we aim to give 10 weeks’ notice of the hearing date.
Attend the hearing
Appeals are decided by the Valuation Tribunal panel at the appeal hearing. At the current time, all hearings are conducted remotely using online/audio visual conferencing software.
The tribunal is impartial and independent. The tribunal will listen to both sides before making a decision.
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.
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.
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 by your preferred method of communication. If this period is likely to be exceeded, then the clerk to the hearing will contact you with information on when you can expect your decision.
Frequently asked questions
No. There is no fee for making a transitional certificate appeal.
Yes. You must carry on paying your 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.
Yes, to the Upper Tribunal (Lands Chamber) within 4 weeks of the decision being issued.