Business Rates and VOA Administration: What Businesses Need to Check
Updated: Aug 17
Direct answer: Business rates cases often stall because council billing issues and VOA valuation issues are treated as if they were the same. The council manages the bill, liability, payments and most reliefs; the Valuation Office Agency maintains the rating list and rateable value.
Council responsibilities
Issuing business rates bills
Recording occupation and liability dates
Allocating payments and credits
Deciding most relief and exemption applications
Recovery action and payment arrangements
VOA responsibilities
Maintaining the local rating list
Setting rateable values
Correcting property descriptions and assessment details
Administering Check, Challenge and Appeal procedures
Monthly account-checking checklist
Match each occupied property to the correct council account.
Confirm the rating-list address, description and rateable value.
Reconcile payments against each bill.
Record occupation, vacation and lease-event dates.
Check relief awards and expiry dates.
Track council and VOA reference numbers separately.
Diary every response and appeal deadline.
Documents to keep
Bills and account statements
Leases, licences, completion statements and break notices
Dated occupation and vacation evidence
Floor plans, measurements and photographs
Relief applications and decisions
VOA Checks, Challenges and supporting evidence
Payment receipts and correspondence logs
Practical example
A council bills a company for two units, but the VOA list shows a single merged assessment. The council cannot simply divide the rateable value itself. The business may need a VOA property-split application supported by plans and occupation evidence, followed by council rebilling once the rating list changes.
Common administrative errors
Payments allocated to the wrong year or account
Duplicate property assessments
Old occupiers remaining liable after assignment or vacation
Relief omitted or ended on the wrong date
Council correspondence sent to the wrong address
Missing VOA deadlines because reference numbers were not tracked
Official sources
Related business rates guides
Get administrative support
Our VOA Appeals and Valuation service can review the rating-list position, while our wider business-rates team can address council billing and liability issues.
Call to action: Send us the current bill, rating-list link, lease dates and recent correspondence. We will separate the council and VOA issues and create a clear action list.
Author: Steve Adams, Business Rate Advisors LtdReviewed by: Business Rate Advisors LtdLast updated: 17 August 2026
General information for businesses in England; not legal or valuation advice.
Comments