Department of the Environment, Transport and the Regions
A Guide to the Revaluation of Business Rates
Your property has recently been revalued for business rates and its rateable value may change on 1 April 2000. You should already have received a leaflet explaining what Revaluation 2000 means to you.
You can appeal if you think that the new value is wrong. You can also appeal if your property or its locality change after 1 April 2000.
From 1 April, we are also making changes to the rules on appeals. This leaflet explains these changes, why they are being made, and what they mean for you.
These changes will introduce:
- New limits on how far changes to rateable values can be backdated if they are made after certain dates;
- a programme for dealing with appeals so ratepayers know when their appeals will be settled;
- a chance for ratepayers to make representations about their place in the programme;
- better information for ratepayers about how their properties have been valued and other information used by the Valuation Officer at a tribunal hearing.
Please read this guide carefully.
What is the revaluation?
A separate leaflet - Revaluation 2000 A Guide to the Revaluation of Business Rates explains the revaluation and is available free by calling 0870 1226236.
How can I appeal?
The rules on how to make an appeal, and the grounds for doing so are unchanged. Please see the back of this leaflet for further advice.
When can I appeal?
You can appeal if you think your rateable value is wrong due to the revaluation or because your property or its locality change after 1 April 2000. You can do so from 1 April 2000 and until a further revaluation comes into effect. The next revaluation is due on 1 April 2005.
However, if you decide to appeal you should do so as quickly as possible. This is because for most appeals, there will be limits on how far back any change in value will go.
What are the limitations on backdating?
In general, appeals against your valuation can be made at any time before the next revaluation. However, the new limitations mean that the effect of appeals may be limited.
The rateable value will be changed from either the actual date of the change in value, or the effective date shown in the table below, whichever is later:
Appeals made by |
Effective date |
30 September 2000 |
1 April 2000 |
Are there any exceptions to this?
Yes. If a change in rateable value occurs in September 2000 or in March of any subsequent year, you can appeal in the following month. In these circumstances, any change in value would be fully backdated to the date it occurred.
In addition, appeals made on the following grounds can be made at any time before the next revaluation and any change in value will be backdated to the date of the change in circumstances:
- removal of properties from the rating list
- changes between domestic and non-domestic use
- splits and mergers of properties
- appeals based on other Valuation Tribunal (VT), Lands Tribunal or Court decisions (appeals on these grounds can be made up until six months after the next revaluation, provided they are also made within six months of the relevant decision)
Why are limitations being introduced?
We are introducing these changes to encourage ratepayers to appeal as early as possible. This is so that a programme for considering appeals can be prepared and introduced after April 2000.
What are the advantages of programming appeals?
From April 2000, The Valuation Office Agency (VOA) will draw up a programme in co-operation with the Valuation Tribunal Service that will inform ratepayers at an early stage of:
- when an appeal will be considered and discussed with the ratepayer or their agent
- when the discussions are expected to be concluded
- an indication of when an appeal might be heard by the VT if it is not settled through discussions. However, the precise timing will always be a matter for the VT to determine.
Ratepayers and their agents will be given an early opportunity to inspect the draft programme before it is finalised and make representations about it to the local Valuation Officer.
Better information when you appeal
The Valuation Officer will give you more information when your appeal is discussed.
Changes include:
- details of the valuation made by the Valuation Officer and other relevant valuations;
- details of rental information for any other assessments that may be used to support the valuation before a Valuation Tribunal hearing.
Contact numbers and addresses
Valuation and appeals
- For further advice about the valuation of your property or how to appeal, you should contact your Valuation Officer by telephoning 0845 6021507. This line will be available 9am - 5pm until 30 June 2000. All calls will be charged at the local rate. After 30 June you should call your local Valuation Officer direct - look under "Valuation Office" in your phone book.
Alternatively, you may wish to contact a rating adviser. Members of the Royal Institution of Chartered Surveyors (RICS), and the Institute of Revenues Rating and Valuation (IRRV), are regulated by rules of professional conduct designed to protect the public from misconduct, and are required to hold adequate professional indemnity insurance.
Before employing a rating adviser who is not a member of one of these bodies, you should satisfy yourself that he or she has the necessary knowledge and expertise, as well as appropriate indemnity insurance.
Other issues
Enquiries about any other aspect of your bill, including the effect of the transitional scheme on the amount you have to pay, should be addressed to the local council that collects your rates.
To find out your rateable value, contact the Valuation Office Agency's website: http://www.voa.gov.uk/
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