Guidance

Rent, lease or ownership details - penalties

Information about the penalties that the Valuation Office Agency may charge if you do not reply to their requests for rent and lease details.

The Valuation Office Agency (VOA) regularly ask for the rent, lease and ownership details of non-domestic properties. This information is needed to set the rateable value of properties, which is then used to calculate business rates. The Local Government Act 2003 allows the VOA to charge penalties if ratepayers do not provide requested information.

What the penalties are

A penalty of £100 may be issued if the requested information is not submitted within the 56 days allowed for completion and return of the forms (digital or paper). If the information has still not been provided within 21 days of the date of the first penalty notice, a final penalty notice will be issued for a further £100.

From this date a charge of £20 a day is added to the total sum owed until the information is provided.

The maximum penalty amount is £500 or the property’s rateable value, whichever is greater.

Penalties stop increasing once the VOA are satisfied that the information received is accurate and complete.

If you’ve received a civil penalty notice

Penalty notices contain details on how to submit the information, and options for paying the penalty.

For most properties you can submit the information online (you will need the reference number from your letter). For other property types you can download the form to return.

If you have completed the form but missed out some information, penalties will increase until all necessary information is provided. If you need help completing the form, you can find contact details on the letter sent by the VOA.

If you do not have all the information required, please complete the form as far as possible, and submit a short statement to explain what is missing, and why.

If you have recently submitted the information but have received a penalty notice, this is probably because the information was received outside of the 56 days. You are still liable to pay the penalty. Please contact us using the details on the notice to find out more.

Failure to pay the full penalty owed may result in court action.

Appeals

If you believe the penalty has been issued incorrectly, you can appeal within 28 days of the first penalty notice.

For properties in England, you can appeal to the independent Valuation Tribunal for England.

For properties in Wales, you can contact your local independent Valuation Tribunal for Wales office for a copy of the non-domestic rating penalty notice form.

You only need to submit one appeal as any further penalties issued will be considered under the same appeal.

Published 18 July 2019