Incorrect Rateable Value: When to Use VOA Check and Challenge

A rateable value can be wrong because the VOA holds incorrect facts, has included the wrong space, has applied an unsuitable valuation approach or has not reflected a material change to the property. The first task is to identify the precise issue.

Factual issues

Check the floor areas, property description, use, address, effective date and the extent of the assessment. Plans and photographs are particularly useful where the dispute concerns physical layout, access, occupation or whether two areas form one hereditament.

Valuation issues

Where the facts are correct but the value is disputed, review rents, valuation schemes and comparable assessments carefully. A headline comparison is rarely enough: differences in location, size, age, use and lease terms may explain different values.

Check before Challenge

The Check stage is used to confirm and correct the facts. A later Challenge should explain why the valuation is wrong, state the outcome sought and provide the supporting evidence. The two stages should tell a consistent story.

Consider the risk

A review can lead to the assessment remaining unchanged, decreasing or increasing. Evidence should therefore be considered before a case is submitted.

Deadlines and procedures can depend on the rating list and circumstances. Obtain case-specific advice where timing is important.

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Business Rates Liability Disputes: Landlords, Tenants and Occupation Dates

Business rates liability disputes often arise because the council’s records do not match what happened at the property. The key questions are normally who occupied the premises, when occupation began or ended, and whether the property was capable of occupation.

Evidence of occupation

A lease is important but it is not always the whole answer. Councils may also consider possession, keys, access, control, utilities, insurance, trading records, photographs and the actual use of the premises.

Landlords and tenants

A landlord may become liable during a genuine empty period, while a tenant or licensee may be liable during occupation. Difficult cases include informal arrangements, shared premises, early access for works, tenants who leave without notice and companies connected to the landlord.

Dates must be accurate

An incorrect start or end date can create substantial backdated liability. Build a chronology using the lease, surrender documents, correspondence, meter readings, invoices and photographs.

Keep valuation and liability separate

The council decides billing liability, while the VOA maintains the rating-list entry. Some disputes require action with both organisations—for example, where the wrong occupier is billed and the property also needs to be split.

Do not ignore recovery action while a dispute is investigated. Ask the council to place recovery on hold and explain the dispute in writing.

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