Rateable Value
Apart from properties that are exempt from
Business Rates, each non-domestic property has a rateable
value. This is set by the valuation officers of the Valuation
Office Agency (VOA), an agency of Her Majesty's Revenue and
Customs. The VOA draws up and maintains a full list of all
rateable values, which are available on their website at
http://www.voa.gov.uk/
The rateable value of your property will be shown
on the front of your bill. It broadly represents the yearly rent
your property could have been let for on the open market at a
particular date.
The valuation officer has to maintain the list and
may alter the value if he or she believes that the circumstances of
the property have changed. The ratepayer (and certain others who
have an interest in the property) can also appeal against the value
shown in the list if they believe it is wrong. Further information
on the grounds for making an appeal, and on how to make one, can be
found on the VOA website at
http://www.voa.gov.uk/ or from
your local valuation office -
The Valuation Office Agency
2nd Floor
Wellington House
Delamere Street
CREWE
CW1 2LQ
Telephone number 01270 452100
Please note that if you have
appealed against your rateable value, payment is still due as
detailed on your rates bill. Payment should not be withheld
pending the outcome of your appeal. If your appeal is
successful and results in an overpayment, this will be refunded
to you inclusive of interest provided that recovery action
has not been taken against you.
The Valuation Office Agency (VOA), in partnership with
the Department for Communities and Local Government (DCLG),
has developed a website,
http://www.mybusinessrates.gov.uk/
This site is designed to bring together all the information on
business rates that ratepayers might want, in one place, in an
easily accessible format and in jargon-free, everyday
language
Rating Advisers
Ratepayers do not have to be represented in discussions about
their rateable value or their rates bill. Appeals against rateable
values can be made free of charge. However, ratepayers who do wish
to be represented should be aware that members of the Royal
Institute of Chartered Surveyors (RICS - website
http://www.rics.org.uk/ ) and the
Institute of Revenues Rating and Valuation (IRRV - website
http://www.irrv.net/ ) are qualified and
are regulated by rules of professional conduct designed to protect
the public from misconduct. Before you employ a rating adviser, you
should check that they have the necessary knowledge and expertise,
as well as appropriate indemnity insurance. Take great care and, if
necessary, seek further advice before entering into any
contract.