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Business rate appeals

The rateable value of your business premises is set by the Valuation Office part of HM Revenue and Customs (VO) and you have the right to challenge the accuracy of their Local Rating List.

Circumstances for appeal

The circumstances in which a proposal may be made to alter the Local Rating List are as follows:

  • The rateable value shown in the List was inaccurate on the day the List was compiled.
  • The rateable value is inaccurate because of a material change of circumstances which occurred on or after the day on which the List was compiled.
  • The rateable value is or has been inaccurate, because of an alteration by the Valuation Officer.
  • The rateable value or any other information in the List is, or has been, inaccurate because of a decision of a Valuation Tribunal, the Lands Tribunal or a Court in relation to another hereditament.
  • The day from which an alteration is shown in the List as having effect is wrong.
  • A hereditament which is not shown in the List ought to be shown .
  • A hereditament which is shown in the List ought not to be shown.
  • The List should show that some part of a hereditament is domestic property, or is exempt from Non-Domestic Rating, but does not do so.
  • The List should not show that some part of a hereditament is domestic property, or is exempt from Non-Domestic Rating, but does so.
  • Property which is shown in the List as more than one hereditament ought to be shown as one or more different hereditaments.
  • Property shown in the List as one hereditament ought to be shown as more than one hereditament.
  • The address shown in the List for a hereditament is wrong.
  • The description shown in the List for a hereditament is wrong.
  • Any statement required to be made about the hereditament that it is composite’ or part exempt’ has been omitted from the list.

How to make an appeal

To make an appeal about Rateable Values and other alterations to the Local Rating List, please use the VO’s check and challenge your business rates service.

You can contact the VO by using the general enquires form or contact them on 03000 501501.

If you plan to use a rating agent please see the VO’s how to choose a business rates agent checklist.

The VO will explain what you need to do to make an appeal. Do not send your appeal directly to the council.

What happens next

If the VO does not agree with your proposal – if you cannot agree an alternative alteration or, if no decision has been made at the end of three months, the VO must refer your proposal to a Valuation Tribunal as a formal appeal.

Making an appeal does not allow you to withhold payment of Business Rates in the meantime.

If your appeal is successful, you will be entitled to a refund of any overpaid rates. In certain circumstances, you will be entitled to a prescribed amount of interest on the amount which has been overpaid.

Contact us - Business Rates

0333 038 6550
(Text phone users add 18001 before dialling)

sodc.businessrates@secure.capita.co.uk

South Oxfordshire District Council
PO Box 162
Erith
DA8 9DS

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