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.