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Updated: Aug 18

Direct answer: use VOA Check and Challenge when reliable property or valuation evidence indicates that the rating-list entry may be wrong. A high business rates bill alone is not evidence of an incorrect rateable value. First confirm whether the issue concerns the VOA valuation or the council's calculation, liability or relief decision.

Common reasons for investigating a valuation

Relevant issues can include an incorrect floor area, wrong property description, unsuitable valuation approach, missed physical changes, an incorrect effective date or comparable evidence that has not been properly reflected. The strength of the case depends on the statutory valuation framework and evidence available.

Practical example

An occupier compares the VOA details with a measured plan and finds that inaccessible basement space has been recorded as usable accommodation. The occupier gathers the lease, photographs, measurements and professional plans. Those facts can be checked before rental or comparable valuation evidence is considered.

Documents and evidence checklist

  • VOA property reference and full valuation details.

  • Current and previous rating-list entries.

  • Latest business rates bill.

  • Complete lease and rent-review documents.

  • Accurate measurements, plans and dated photographs.

  • Details and dates of alterations or access restrictions.

  • Relevant rental and comparable evidence with explanations.

What to do next

Check the facts first, assess the financial effect and identify the exact correction requested. Keep evidence consistent across Check and Challenge stages. A challenge can result in no change and, depending on the evidence, a valuation is not guaranteed to decrease.

Official sources

Get case-specific help

Send us the VOA valuation, bill, lease, plans and a short explanation of the suspected error. We can assess whether the issue is factual, valuation-related or actually belongs with the council.

Article information

Written by Steve Adams, Business Rate Advisors Ltd. Reviewed by Mark Allen. Updated 18 August 2026. This article provides general information for businesses in England and Wales. Every case depends on its own facts, dates and evidence.

 
 
 

Direct answer: business rates liability normally depends on who is in rateable occupation of the property and the relevant dates—not simply whose name appears on a lease or an old council account. If a landlord, former tenant or new occupier has been billed incorrectly, the council should be given a clear timeline supported by documents.

Start by separating billing from valuation

The billing authority decides who is liable, applies most reliefs and issues bills. The Valuation Office Agency maintains the rating list and rateable value. A wrong occupier or occupation date is usually raised with the council; an incorrect property entry or valuation may also require action through the VOA.

A practical example

A tenant leaves a unit on 31 March, returns the keys and supplies final meter readings. The landlord takes control on 1 April while the unit is marketed. If the council continues billing the former tenant, useful evidence includes the signed surrender, dated key handover, final utility records, agent instructions and photographs showing the unit empty. The council can then compare the evidence with its liability record.

Evidence checklist

  • The complete lease, licence, assignment or surrender—not only the signature page.

  • A dated occupation timeline identifying every occupier and any empty periods.

  • Key-handover records, inventory reports and dated photographs.

  • Utility bills, meter readings, insurance documents and business correspondence.

  • Council bills, account statements, relief decisions and recovery notices.

  • Companies House or trading evidence where it helps identify the actual occupier.

  • The VOA property reference and rating-list entry if the property description is disputed.

How to present the dispute

Write to the council with the property address, account number, disputed dates and the outcome requested. Attach an indexed evidence pack and explain what each document proves. Continue dealing with undisputed current charges where possible. If recovery has started, ask the council to note the dispute and explain whether enforcement can be held while the evidence is reviewed; a dispute does not automatically suspend recovery.

Official guidance

Get case-specific help

If the council has billed the wrong landlord or tenant, used the wrong occupation date or continued recovery despite contrary evidence, send Business Rate Advisors Ltd the latest bill, the lease or surrender and a short date-by-date summary. We will identify whether the issue belongs with the council, the VOA or both and explain the next practical step.

Article information

Written by Steve Adams, Business Rate Advisors Ltd. Reviewed by Mark Allen. Updated 18 August 2026. This article provides general information for businesses in England and Wales; outcomes depend on the evidence and circumstances.

 
 
 
Business Rate Advisors Ltd is based in Wiltshire and represents businesses throughout England and Wales.

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