Business Rates Disputes and Council Billing Problems

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Has your council issued the wrong business rates bill?

Business rates accounts are not always correct. A council may have named the wrong ratepayer, used incorrect occupation dates, overlooked a relief application or continued charging after a business has left the property. Problems can also arise when the Valuation Office Agency (VOA) has recorded the property incorrectly or failed to alter the rating list after a split, merger, demolition or change of occupation. Business Rate Advisors Ltd investigates the account, identifies whether the issue rests with the council or the VOA and presents the relevant evidence on your behalf. You will deal directly with Steve Adams or Mark Allen throughout your case.

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Request a free initial review

Send us the latest business rates bill and a brief explanation of what you believe is wrong.

We will review the initial information and explain:

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• What appears to have caused the problem

• Whether the matter should be raised with the council or the VOA

• What further evidence may be required

• Whether there appears to be a reasonable basis for disputing the charge

• What immediate action should be taken if recovery has started

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What types of business rates disputes can we help with?

We regularly assist with disputes involving:

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• The wrong person or company being made liable

• Incorrect occupation or vacation dates

• Bills issued after a tenant has left

• Charges raised before a business occupied the premises

• Landlord and tenant liability

• Empty-property rates

• Backdated business rates bills

• Missing or incorrectly applied relief

• Duplicate accounts or rating assessments

• Incorrect property descriptions or floor areas

• Properties that should have been split, merged or deleted

• Council demands that do not reflect a VOA alteration

• Summonses, liability orders and enforcement action

• Credits or refunds that have not been issued

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The correct route depends on what is wrong. A billing error must normally be addressed by the council, while an incorrect rating-list entry will usually require action through the VOA.

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Is the dispute with the council or the VOA?

This is one of the most important questions in any business rates case.

The council deals with:

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• Who is liable for the bill

• The dates of liability

• Occupied and empty-property charges

• Mandatory and discretionary relief

• Payments, credits and refunds

• Recovery and enforcement

• Applying changes received from the VOA

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The VOA deals with:

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• The rateable value

• The property description

• Floor areas and valuation details

• The boundary of the assessment

• Property splits and mergers

• Deleting a property from the rating list

• The effective date of rating-list alterations

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In some cases, both organisations need to act. For example, the VOA may first need to correct an assessment before the council can revise the corresponding account. We establish the correct route before preparing the case.

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Disputing who is liable for business rates

For occupied premises, the business or person in rateable occupation will normally be liable. For an empty property, liability will usually rest with the person entitled to possession, subject to any applicable exemption or relief.

The name written on a bill is not conclusive. The council should consider the actual occupation and the legal arrangements.

Relevant evidence may include:

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• Leases, licences or tenancy agreements

• Assignment or surrender documents

• Completion statements

• Rent-payment records

• Keys and access arrangements

• Utility bills and insurance documents

• Companies House information

• Trading records and business correspondence

• Photographs of the property

• Evidence showing when occupation began or ended

• Details of stock, furniture or equipment kept at the premises

• Communications between the landlord and tenant

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The evidence should identify who occupied or controlled the property during each disputed period.

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Incorrect occupation and vacation dates

A difference of a few months can produce a substantial business rates charge. Councils may use the lease commencement date, information supplied by a landlord or the date recorded on another account. However, the legal position may depend on when occupation or entitlement to possession actually began or ended.

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We examine:

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• When access was first provided

• When the property became available for use

• When trading began

• Whether goods or equipment were stored there

• When the business left

• When keys were returned

• Whether the lease or licence continued

• Whether another occupier took possession

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A business may remain liable after it stops trading if it retains possession under an existing agreement. Equally, a council should not simply bill someone who had no occupation or entitlement to the property.

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Backdated business rates bills

A backdated bill can cover several financial years and may arrive with little warning.

Before accepting the demand, it is important to check:

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• Whether the correct person or company has been billed

• Whether the liability dates are accurate

• Whether the property was occupied or empty

• Whether the assessment existed for the whole period

• Whether the rateable value changed

• Whether all relevant reliefs were considered

• Whether payments or credits are missing

• Whether the calculation reflects any VOA alteration

• Whether the council previously held information that was not acted upon

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A bill being backdated does not automatically make it incorrect, but the full calculation and supporting facts should be checked carefully.

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Disputes about business rates relief

The local council administers most business rates reliefs and decides whether the ratepayer meets the relevant conditions.

Disputes may concern:

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• Small Business Rate Relief

• Empty-property relief

• Charitable relief

• Discretionary relief

• Retail, hospitality and leisure relief

• Rural rate relief

• Relief affected by additional properties

• Relief removed following a change of occupier

• Incorrectly recorded connected businesses

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We review the council’s decision, the property assessment and the ratepayer’s circumstances. Where appropriate, we can provide further information and ask the council to reconsider its position. A dispute about relief is different from a challenge to the property’s rateable value, although the two issues can sometimes overlap.

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Paying for space you do not use

Business rates are assessed on the rateable property, not simply the amount of floor space used from day to day. A business may remain liable for the whole assessment even if it has stopped using part of the premises. However, the position should be reviewed where:

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• Part of the property has been separately let

• Another business exclusively occupies a defined area

• The property has been physically divided

• Major building works prevent part of it from being used

• A section has been demolished

• The current assessment no longer reflects the layout

• The council may be able to consider temporary part-occupation relief

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Depending on the circumstances, the correct approach may involve the council, a VOA property split or another rating-list alteration.

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What if recovery action has started?

Business rates disputes can quickly progress from reminders and final notices to a court summons, liability order and enforcement-agent action.

Contacting the council promptly is important. We can:

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• Review whether the underlying charge appears correct

• Identify unresolved liability, relief or valuation issues

• Prepare an evidence-based response

• Ask the council to review the account

• Request that recovery action is paused while a genuine dispute is investigated

• Discuss an affordable payment arrangement where appropriate

• Check whether the summons or enforcement balance reflects the correct account

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A council is not automatically required to stop recovery because a dispute has been raised. We cannot guarantee that action will be suspended, but a clear submission supported by relevant evidence gives the council a proper basis for considering the request.

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Should you continue paying while the dispute is considered?

In most cases, business rates remain payable as billed while a dispute, relief application or valuation challenge is being considered. Stopping payment without agreement may lead to recovery action and additional costs. If the account is later corrected, the council should recalculate the liability and apply any resulting credit or refund. Where full payment is not possible, it is usually better to communicate with the council and propose a realistic arrangement while the disputed issues are investigated.

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What evidence will be needed?

The evidence depends on the nature of the dispute, but commonly includes:

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• The latest business rates bill

• The complete account statement

• Previous bills and demand notices

• Leases, licences and tenancy agreements

• Assignment or surrender documents

• Evidence of occupation and vacation dates

• Rent and utility records

• Photographs and floor plans

• Relief applications and decisions

• VOA valuations and correspondence

• Emails or letters previously sent to the council

• Court summonses or enforcement notices

• Evidence of payments already made

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We organise the evidence into a clear chronology so the council can understand what happened and what correction is being requested.

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How we can help

Our business rates dispute service can include:

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• Reviewing the bill, account history and rating assessment

• Identifying the disputed periods and charges

• Establishing who occupied or controlled the property

• Checking occupation and vacation dates

• Reviewing leases and supporting documents

• Checking whether relief has been applied correctly

• Identifying missing payments, credits or refunds

• Distinguishing council issues from VOA matters

• Preparing an evidence-based representation

• Communicating directly with the council

• Responding to further enquiries

• Reviewing revised bills and account statements

• Advising on recovery action and payment arrangements

• Preparing a VOA Check and Challenge case where necessary

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We focus on resolving the underlying account problem rather than simply responding to the latest demand notice.

What if the council refuses to correct the account? The next step will depend on the nature of the decision.

It may be appropriate to:

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• Provide further evidence

• Ask for a written explanation

• Request an internal review

• Use the council’s formal complaints process

• Pursue the relevant statutory appeal route

• Raise a VOA Check or Challenge

• Address the liability issue in the appropriate legal proceedings

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We will explain the available options and whether there appears to be a reasonable basis for continuing.

 

Why choose Business Rate Advisors Ltd?

Direct adviser contact

You will deal directly with Steve Adams or Mark Allen.

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A complete review of the account

We consider liability, valuation, relief, payments and recovery rather than looking at one bill in isolation.

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Evidence-based communication 

We present the relevant facts and documents clearly so the council can understand the correction being requested.

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Realistic advice

We will tell you where the evidence supports your case and identify any weaknesses before recommending further action.

Request a free initial review

Please send us:

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• Your latest business rates bill

• The property address

• The account number

• A brief explanation of what you believe is wrong

• The dates you occupied or left the premises

• Any relevant lease or licence

• Previous correspondence with the council or VOA

• Any summons, liability order or enforcement notice

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We will review the initial information and explain what action may be available.

Call Steve Adams on 07415048643
Call Mark Allen on 07376443943
Office: 01225667747