Business Rates Liability Disputes: Landlords, Tenants and Occupation Dates

Business rates liability disputes often arise because the council’s records do not match what happened at the property. The key questions are normally who occupied the premises, when occupation began or ended, and whether the property was capable of occupation.

Evidence of occupation

A lease is important but it is not always the whole answer. Councils may also consider possession, keys, access, control, utilities, insurance, trading records, photographs and the actual use of the premises.

Landlords and tenants

A landlord may become liable during a genuine empty period, while a tenant or licensee may be liable during occupation. Difficult cases include informal arrangements, shared premises, early access for works, tenants who leave without notice and companies connected to the landlord.

Dates must be accurate

An incorrect start or end date can create substantial backdated liability. Build a chronology using the lease, surrender documents, correspondence, meter readings, invoices and photographs.

Keep valuation and liability separate

The council decides billing liability, while the VOA maintains the rating-list entry. Some disputes require action with both organisations—for example, where the wrong occupier is billed and the property also needs to be split.

Do not ignore recovery action while a dispute is investigated. Ask the council to place recovery on hold and explain the dispute in writing.

Get help with a business rates dispute

Read about property splits