How to appeal your business rates: Check and Challenge guide

Navigating the business rates system can be complex, but understanding your options for a  business rates appeal (a formal request to the Valuation Office Agency to review or change a property’s rateable value) could save your company thousands of pounds annually. Whether you're dealing with a recent business rates revaluation (the regular reassessment of non-domestic property values by the Valuation Office Agency to reflect changes in the rental market) or simply want to ensure you're not overpaying, it's essential to know how to check and challenge business rates effectively. This guide provides straightforward, practical advice to help businesses understand when and how to launch a business rates appeal, giving you the confidence to challenge assessments that may not accurately reflect your property's value or circumstances.

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When can you make a business rates appeal?

If your business rates bill is more than you expected, you can appeal business rates, here's how.

If you’ve received a business rates bill and you think it’s wrong, you can submit a business rate appeal rates if you disagree with your property’s rateable value or any other factor which may affect your liability. The business rates appeal process in England and Wales follows three stages:

1. Check
2. Challenge
3. Appeal

How can I check and challenge my business rates?

There's a 3-step process for challenging your business rates...

Ensuring you pay the correct business rates is crucial for maintaining healthy cash flow and avoiding unnecessary costs that can impact your bottom line. Many businesses unknowingly overpay due to outdated business rates valuations or incorrect property assessments, while underpaying can lead to penalties and legal complications. Regular reviews of your business rates not only ensure legal compliance and accurate budget planning, but can also provide a competitive advantage by optimising one of your most significant property overheads. Understanding the Check and Challenge process is essential for verifying your rateable value is accurate and reflects your property's true circumstances.

Check: Confirm your property details such as size, use, layout. It is vital the details requested by the VOA are factually correct.

Challenge: If you believe the rateable value is wrong, submit evidence (e.g., rental agreements, floor plans, comparable properties). It is vital the details requested by the VOA are factually correct as this will form the basis of evidence for submission to any subsequent valuation tribunal.

The business rates revalutation - what is it and how does it impact you?

Understanding the business rates revaluation is important for all businesses in the UK and Scotland

The business rates revaluation is when the Valuation Office Agency (VOA) updates the rateable value of business properties to reflect changes in the property market. The revaluation is undertaken by the VOA to rebalance the tax base to reflect movements in rental value from one valuation date to another. These periodic business rates valuation dates are known as Antecedent Valuation Dates (also known as AVD, the fixed dates used to assess rental values for business rates revalutations). In England, Wales, and Northern Ireland, the Antecedent Valuation Date is set two years before the rating list comes into effect, while in Scotland it's one year prior to the valuation roll commencing. The AVD allows the VOA and Scottish assessor ample time to analyse market evidence and revalue before the list goes live.

How to submit a business rates appeal

You know you want to submit a business rates appeal, but how does it actually work?

The first stage in a business rates appeal is to submit a business rates Check and this offers the opportunity for the VOA to alter factual information. If the VOA will not reduce the rateable value to an appropriate level, the second stage, the Challenge, allows greater detailed arguments and a review of market evidence. Finally, Appeals are submitted through the VOA’s online portal. Through the business rates appeal system you can upload evidence and follow the official process.

Guide to timelines for your business rates appeal:

1. Check - submit any stage during the list - decision in 12 weeks
2. Challenge - submit within 4 months of the Check decision - decision in 18 weeks
3. Appeal - lodge within 4-months of the Challenge decision

Business rates valuation still not what you expected?

There are still ways to challenge your business rates valuation. Here are your options...

England and Wales, if you still disagree you can take your case to The Valuation Tribunal which is independent of the VOA and the process is as follows:

• Tribunal Review – The tribunal reviews all submitted evidence, including Check and Challenge submissions.
• Hearing – You (or a representative) may present your case in person, or via written submissions.
• Decision – The tribunal issues a binding decision on the Rateable Value.

Business rates can significantly impact your property costs, but understanding your liability, exploring available reliefs, and ensuring accurate business rates valuations can lead to substantial savings. Whether you're expanding operations, managing a portfolio, or navigating rate appeals, our business rates specialists are here to help you optimise your business rates strategy and keep your occupancy costs under control.