The Valuation Office Agency (VOA) sets the rateable value for non-domestic property. Local councils calculate the bill based on this rateable value.
Changes as a result of a ratepayer appeal
If we receive your appeal on or after 1 April 2015 then the earliest we can backdate any changes in most cases is that date. Your billing authority will only backdate any business rates rebate to that same date.
You continue to have your full legal rights to appeal your rating assessment.
Changes as a result of the VOA receiving new information
We will continue to alter rating assessments if new information comes to light indicating the valuation is inaccurate. However any alterations we make on or after 1 April 2016 will only be backdated to 1 April 2015.
When this was introduced
The proposals to limit backdating of changes to rating assessments in England were announced in the Autumn Statement on 4 December 2014. They were laid in Parliament on 3 March 2015 and come into effect on 28 March.