Non Domestic Rates (Business Rates)

Apart from properties that are exempt from Business Rates, each non-domestic property has a rateable value that is normally set by the valuation officers of the Valuation Office Agency (VOA), an Agency of the Inland Revenue. It draws up and maintains a full list of all rateable values, which are available on their website.

The rateable value of your property will be shown on the front of your bill. The rateable value broadly represents the yearly rent the property could have been let for on the open market on a particular date. For the revaluation coming into effect on 1 April 2010, this date was set as 1 April 2008.

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 how to make one, can be found on the VOA pages at the DCLG website or from your local valuation office.

The effect of successful appeals against values shown in the rating list will normally be backdated to the beginning of the financial year in which they are made, although there are exceptions to this. Further information about these arrangements may be obtained on the DCLG website