1. Before you appeal

The business rates you pay depend on your property’s ‘rateable value’. This is set by the Valuation Office Agency (VOA).

You can check the rateable value for your property, and request changes to the valuation or property details if you think they’re wrong.

The VOA will change your rateable value if they agree it’s wrong.

If you don’t agree with the VOA’s decision

If you’ve grounds for appeal, you can appeal to the VOA. You must continue to pay your rates bill during the appeal.

After this, you can take your case to the Valuation Tribunal if you’re still not able to agree the rateable value.

This applies to England and Wales only - appeals are handled differently in Northern Ireland and Scotland.

Material changes

Telling the VOA about a ‘material change’ to your property may affect the rates you pay.

A material change is a physical change to an area or property, or to the way a property is used. These changes can include:

  • changes to the property itself, or how the property is used
  • new developments in the area
  • new roads or changes to access routes