Appealing Against Your Rateable Value

The Valuation Office Agency (VOA) carries out revaluations of all business properties every 5 years and adjusts rateable values (RVs) so that they reflect the rental market at the valuation date. For the 2010 revaluation, the valuation date is 1 April 2008.

If your rateable value changes as a result of a revaluation, you can appeal if you think that the new rateable value is wrong. You can also appeal if your property, or the environment in which it is situated, changes after the date of the revaluation.

If you decide to appeal, you should do so as quickly as possible. This is because, for most appeals, there are limits on how far back any changes in value will go.

In general, appeals against your valuation can be made at any time before the next revaluation on 1st April 2015. However, time constraints mean that the effect of appeals may be limited.

Appeals made on the following grounds can be made at any time before the next revaluation and any change in value will be backdated to the date of change in circumstances:

  • Removal of properties from rating list.
  • Changes between domestic and non-domestic use.
  • Splits and mergers of properties.
  • Appeals based on other Valuation Tribunal (VT), Land Tribunal or Court decisions. Appeals on these grounds can be made up until 6 months after the next revaluation, provided they are also made within 6 months of the relevant decision.

The Valuation Office deals with all appeals. If you want an appeal form or have any questions regarding an appeal, please contact the Exeter Valuation Office .

Page last updated on 21 November 2011