Property Splits and Paramount Control: Why the VOA May Refuse a Split

A request to split one rating assessment into several is not decided by floor plans alone. The VOA must identify separate units of rateable occupation and understand who has control of each part.

Exclusive occupation

A separate occupier should normally have identifiable accommodation that it occupies for its own purposes. Evidence may include leases or licences, plans, keys, separate entrances, signage, photographs, rent payments and the practical arrangements on site.

Paramount control

If the landlord or another party retains overall control of the whole property, the VOA may conclude that separate assessments are not appropriate. Shared access, the ability to move occupiers, unrestricted entry and non-exclusive rooms can all be relevant.

A lease is not decisive by itself

Written agreements help, but the actual facts matter. Conversely, the absence of a formal lease does not automatically prove that separate occupation is impossible. The evidence should show what each occupier controls in practice.

Common reasons for refusal

Cases may fail because the plan is unclear, the occupied areas are not exclusive, access is shared without defined boundaries, the companies are not truly independent or the submitted dates conflict.

Prepare a complete occupation schedule

Set out each occupier, area, start date, agreement, rent, access route and facilities. Explain shared areas separately and provide dated plans and photographs.

Read our property split service page

Understand paramount control

Business Rates Revaluation Advice for Accountants and Property Professionals

Accountants and property professionals are often the first to notice an unexpected business rates increase, a missing relief or an assessment that does not reflect the property. The 2026 rating list makes early checking especially important.

Separate the four questions

Establish whether the issue concerns valuation, the physical rating-list entry, council liability or relief. Different bodies and procedures apply, and a case can involve more than one issue.

Documents to request

Obtain the current bill, VOA valuation, lease and variations, plans, occupation chronology, photographs and any previous Check or Challenge decisions. For multi-occupied sites, request agreements and a plan for every occupier.

Check the 2026 assessment

Compare the 2026 property description, floor areas and rateable value with the 2023 entry and with the property at the relevant dates. The 2026 valuations are based on rental values at 1 April 2024.

Avoid unsupported appeals

A large increase is not by itself evidence that the valuation is wrong. Test the assessment against the property facts and the available valuation evidence before recommending action.

Watch billing consequences

A valuation case does not automatically pause council recovery. If liability or relief is also disputed, address the billing account separately and provide the council with a clear chronology.

Create an audit trail

Record advice, evidence, deadlines and assumptions. This helps the client understand risk and makes later submissions more consistent.

Business Rate Advisors Ltd works with accountants, landlords, tenants and property professionals across England and Wales on case-specific reviews.

Read our 2026 VOA appeal guidance

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2026 Rating List: What Businesses Need to Check Now

The 2026 rating list took effect on 1 April 2026. It replaced the 2023 list and uses property market evidence at 1 April 2024, known as the antecedent valuation date. A changed rateable value does not automatically mean the assessment is correct or incorrect, but it should prompt a careful review.

Start with the property description

Check that the address, property type, floor areas and description match the premises that you actually occupy. Look for duplicated space, areas that no longer exist, incorrect measurements, missing subdivisions or parts assessed to the wrong occupier.

Compare the valuation with the property

Review the VOA valuation breakdown alongside leases, plans, photographs and any rental evidence. Consider whether alterations, reconstruction, occupation changes, splits, mergers or deletions have been reflected correctly.

Do not rely on the bill alone

The council calculates the bill, but the VOA maintains the rating list. A liability problem should be raised with the council; a valuation or property-description problem normally requires action through the VOA process.

Prepare evidence before challenging

A strong case identifies the precise factual or valuation error and supports it with controlled evidence. An appeal should not be submitted merely because the bill increased; the current assessment should first be tested against the property and the available rental evidence.

This article is general guidance, not legal or valuation advice on a particular property.

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