Appealing your business rates to the Valuation Tribunal
If you do not agree with the Valuation Office Agency’s (VOA) decision, you have the right to appeal to the Valuation Tribunal in certain circumstances.
Applies to England and Wales
Types of appeal
The Valuation Tribunal for England and the Valuation Tribunal for Wales carry out independent reviews of business rates appeals against:
- the rateable value of a property set by the Valuation Office Agency (VOA)
- a penalty notice issued by the VOA
- a transitional certificate issued by the VOA
When you can appeal a rateable value
If you need to request changes to your rateable value, you need to first raise a check case with the VOA and then a challenge case. You can appeal to the Valuation Tribunal if you disagree with the outcome of a challenge.
You must appeal the rateable value with the Valuation Tribunal within:
- 4 months of a challenge decision
- 18 months of you submitting a challenge if the VOA has not replied to you
When you submit your case to the Valuation Tribunal, you can only include the evidence you submitted during the check and challenge to the VOA.
The VOA will send a copy of your challenge and any other relevant documents to the Valuation Tribunal if they request it.
When you can appeal a penalty notice
The VOA issues a penalty notice if it finds that you have submitted false information in your check or challenge case. You can appeal a penalty notice if:
- you do not have the information or cannot provide it to the VOA
- you did not knowingly, recklessly or carelessly send false information
- you have been charged the amount for a large proposer, but you are a small proposer
You need to appeal to the Valuation Tribunal within 28 days from the date on the penalty notice.
When you can appeal a transitional certificate
A transitional relief certificate is used to calculate your business rates bills in a phased manner after a large increase to your business rates valuation.
The VOA may sometimes issue a transitional relief certificate when there has been a significant increase to a property’s rateable value following a check case or challenge.
If you disagree with the relief amount, contact the VOA. If you cannot reach an agreement, the VOA will send an appeal to the Valuation Tribunal.
After you appeal
The Valuation Tribunal sends a notice of hearing after accepting an appeal. You will have time to prepare your evidence and statement for the hearing.
You have to continue paying business rates until you receive the Valuation Tribunal’s decision.
More information
For more information on appeals, you should contact the Valuation Tribunal for England or the Valuation Tribunal for Wales.
Updates to this page
-
The guidance has been updated for clearer instructions on the appeals process.
-
A Welsh translation has been added.
-
Updated information for Wales
-
Updated for the 2023 rating list
-
First published.