Appealing your valuation or completion notice
Your rates bill is worked out based on the rateable value (RV) of your property.
The RV is not determined by the council but by the Valuation Office Agency (VOA), an agency of HM Revenue & Customs.
The next revaluation of properties is currently underway and take effect from 1 April 2021.
You can check your RV in the VOA’s rating list.
Appealing your valuation
If you believe that your rateable value is incorrect, you should submit a check on the GOV.UK site.
If you have checked your valuation and still think it is incorrect, you can submit a challenge to the VOA
If you have challenged your valuation and you are not satisfied with the outcome, you may appeal to the Valuation Tribunal for England and Wales.
While your appeal is being considered you must still pay rates.
If there is an obvious irregularity in valuation and the Council feels certain that a value will be reduced, it may be possible to make an arrangement for payment to be made at a reduced rate until the matter is resolved.
Where a reduction in rateable value is backdated and overpaid rates are refunded by the Council, in certain circumstances interest may be payable on the sum involved.
The Valuation Office Agency (VOA) compiles and maintains the rating list, and neither the council nor the magistrates' court has any jurisdiction over it.
The council is required to issue bills based on the current rateable values set by the VOA, so you must continue to pay your rates as and when they fall due even if you have an outstanding appeal. Otherwise, enforcement action may be taken against you.
A completion notice is a document that specifies the 'completion date' for a newly built property. It is the date on which the property is entered into the valuation list and starts to owe business rates (or Council Tax).
The council can issue a completion notice if it believes a property that is not in the valuation list can be completed within three months.
If you disagree with the date we have used contact us and we may agree to change it and issue a new notice.
If we cannot agree a date you can appeal to the Valuation Tribunal Service (VT).
The VT will accept your appeal as long as:
- It is a matter they are allowed by law to consider (i.e., related to a completion notice), AND
- We have written to you no more than two months previously confirming our decision and your right of appeal, OR
- It is more than four months since you made a written request that we reconsider the matter and we have not responded to you in writing.
The VT cannot make a decision in relation to:
- The manner in which the council has handled the matter, for instance the advice that you were given or delays in replying to you.
You may wish to instruct an agent or surveyor to appeal on your behalf but they will charge you.