Office Business Rates: How the VOA Values Office Space
Updated: Aug 18
Direct answer: office business rates are based on the property's rateable value, which broadly reflects its estimated annual rental value at the statutory valuation date. Location, floor area, specification, layout and rental evidence may all matter. A high bill alone does not prove the valuation is wrong.
What this means in practice
The council applies the multiplier and any reliefs to the VOA's rateable value. Questions about the valuation itself belong with the VOA; questions about relief, liability, payments or billing belong with the council. Separating those issues prevents the wrong evidence being sent to the wrong body.
A practical example
A company occupies two floors but the VOA record includes storage space surrendered under a lease variation. The occupier compares the rating details with plans, the revised lease and dated photographs. If the recorded area or occupation is wrong, those documents may support correction before valuation comparisons are considered.
Documents and evidence to prepare
Current VOA rating-list entry and valuation details.
Full lease, rent schedule and rent-review documents.
Accurate floor plans and measurements.
Photographs showing layout, access and condition.
Details and dates of structural alterations.
Evidence of separately occupied or inaccessible areas.
Comparable rents or assessments with like-for-like explanations.
Recommended next steps
Check the factual record first. Then assess the valuation evidence and financial impact before starting a formal case. Do not rely on a single cheaper neighbouring assessment without checking differences in size, use, condition and location.
Official sources
Get case-specific help
If your office floor area, property description or rateable value appears wrong, send us the VOA reference, lease, plans and latest bill. We will review whether the issue is factual, valuation-related or a council billing matter.
Article information
Written by Steve Adams, Business Rate Advisors Ltd. Reviewed by Mark Allen. Updated 18 August 2026. This article provides general information for businesses in England and Wales; individual outcomes depend on the facts and evidence.
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