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.