Merging Business Rates Assessments

Are you receiving separate business rates bills for premises used as one property?

Separate assessments are not necessarily correct simply because premises have different unit numbers, entrances or leases. If the same business occupies adjoining units, neighbouring shops, connected workshops or consecutive floors, the Valuation Office Agency (VOA) may need to combine them into one rating assessment. Business Rate Advisors Ltd reviews the occupation and layout, prepares the supporting evidence and deals directly with the VOA. You will deal directly with Steve Adams or Mark Allen throughout your case.

​

Request a free initial review

Send us the relevant business rates bills together with a plan or photographs showing how the premises relate to one another. We will review the initial information and explain whether there appears to be a reasonable basis for requesting a merger.

​

What is a business rates property merger?

A property merger replaces two or more existing rating assessments with one combined assessment. For example, three adjoining industrial units occupied by the same company and used as one operation may need to be treated as a single rateable property. The correct arrangement depends on the actual occupation and physical relationship between the premises. A merger is not simply a choice available to the ratepayer.

​

When might assessments be merged?

​

• A business has expanded into the shop or unit next door

• One company occupies several adjoining industrial units or office suites

• Connected workshops or warehouses operate as one property

• The same business occupies consecutive floors

• Alterations or historic assessments no longer reflect the present layout

Separate addresses, leases, entrances or utility supplies do not automatically prevent a merger. Equally, common ownership alone does not mean assessments should be combined.

​

The three questions that matter

1. Are the areas occupied by the same person or company?

The identity of the occupier is fundamental. Premises occupied by the same limited company may be capable of forming one assessment. Premises occupied by different companies will normally remain separate, even if those companies share directors, shareholders or a trading name.

 

2. Are the properties physically contiguous?

Adjoining units may be contiguous where they share a wall or boundary. Consecutive floors may also be contiguous where one lies directly above or below the other. An internal connecting door can help, but it is not essential in every case.

​

3. Are the premises used together?

The VOA will consider the character and use of the different areas. A shop extending into the next unit or a warehouse operation continuing into an adjoining bay may support one assessment. Each case depends on its particular layout, occupation and use.

​

Do the premises need an internal connecting door?

No. The absence of an internal doorway does not automatically prevent adjoining properties from being merged. The more important questions are whether the premises are genuinely adjoining and occupied by the same legal person.

​

Do the properties need to be on the same lease?

No. One company may occupy adjoining units under separate leases and use them as one operational property. A lease is evidence of occupation, but it does not determine the rating position by itself.

​

Will merging the assessments reduce the bill?

Not necessarily. A merger corrects the structure of the rating list. The combined rateable value may be lower than, similar to or higher than the total of the existing assessments. Relief and transitional arrangements can also affect the amount payable. Small Business Rate Relief must be considered carefully. A combined assessment could reduce or remove relief in some cases. We review the likely consequences before recommending that a merger is pursued.

​

What evidence will be needed?

​

• Business rates bills and VOA valuations for each assessment

• A plan showing how the premises adjoin and connect

• Leases, licences or tenancy agreements

• Internal and external photographs

• Confirmation of the legal entity occupying each part

• The date the areas came into common occupation

• Relevant correspondence with the VOA or council

​

How we can help

• Identify the existing assessments and review the layout and occupation

• Check leases, plans, photographs and the identity of the occupier

• Assess the likely rateable value and relief consequences

• Prepare the plans, evidence and supporting statement

• Submit the case and respond to VOA enquiries

• Review the alteration and check the council accounts

​

What happens if the VOA agrees?

The VOA will normally remove the existing entries and create a new assessment covering the combined premises. It will determine the description, floor area, rateable value and effective date. The council should then revise the corresponding business rates accounts.

​

Merger, split or reconstitution?

A merger may be appropriate where one business occupies areas that should form a single assessment. A split may be required where different businesses separately occupy distinct parts of one assessment. Some properties need a wider reconstitution. We establish the correct alteration before preparing the case.

 

Why choose Business Rate Advisors Ltd?

Direct adviser contact

You will deal directly with Steve Adams or Mark Allen.

​

Evidence-based preparation

We examine the occupation, physical layout, plans, leases and photographs before submitting a case.

​

Clear advice on risks

Not every group of premises can or should be merged. We explain any problems and consider the effect on rateable value, relief and council accounts before recommending that you proceed.

​

Request a free initial review

Please send the latest business rates bill for each assessment, the full property addresses, a plan showing how the premises relate to each other, details of the occupier, relevant agreements and recent photographs.

Call Steve Adams on 07415 048643
Call Mark Allen on 07376 443943
Office: 01225 667747

​​

For property splits click here and for property deletions click here.