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How can I appeal against my rating assessment ?
If you believe the rateable value or other entry in the rating list for your property is wrong, you may be able to make a 'Proposal to Alter the Rating List'. This 'proposal' asks the valuation officer to change the entry in the list - if the valuation officer cannot reach agreement with you as to any change that is needed then the matter will be treated as an appeal and referred to the valuation tribunal.
On what grounds can I appeal against my rating assessment ?
You may propose an alteration to the rateable value for your property:
If you believe that your rateable value from 1 April 2005 is incorrect.
If the valuation officer changes your rateable value for any reason.
If part of your property has become exempted from rate liability.
If there has been a "material change in circumstances" which you feel affects the value of your property, such as
- a change in its physical state such as adding to or demolishing part of it
- a change in its use.
- a physical change in the locality.
- a change in the use of a neighbouring property.
Change in trade - does this affect rating assessments?
The basis adopted for rating non-domestic properties is the level of rent a property would have achieved in good repair at a fixed date (set by statute and known as "the antecedent valuation date") - currently this is 1 April 2003.
Changes after that date are taken into account providing, in broad terms, they are physical in nature. So the building of a competing shopping centre or a new competing petrol filling station would be a physical change. A change which was simply financial or economic, such as a general down turn in trade or the economy would not be taken into account.
So if the change in trade levels is due to a physical change then this may be something that can be considered providing it would have affected the rental value at the standard date. Possible examples include:
- The opening of an out of town hypermarket may affect the trade and rental levels of shops in town.
- The opening of a new cinema may affect the trade and rental value of an existing cinema.
- Extensive street works by the local council may damage trade resulting in a temporary drop in rents.
If you consider the rental value of your premises has been affected by a physical change to the locality then you can propose a change to your rateable value. Your local valuation officer will be pleased to provide a hard copy proposal form or you can make a proposal on line.
I have been approached by a company who say they will appeal on my behalf. Should I trust them ?
Some ratepayers and businesses instruct rating agents to act for them. This can be helpful. However if you are unsure about trusting someone who has approached you there is very helpful information provided by the Royal Institution of Chartered Surveyors - www.rics.org
Will I be dealt with more quickly if I instruct an Agent?
We do not give any priority to ratepayers who appoint an agent.
Are you going to inspect my property if I make a proposal?
If it appears from discussions with a ratepayer that an inspection is necessary it is more than likely we will arrange this.
I am thinking of buying/renting a property. Can I propose a change in the rateable value?
We can tell you what the rateable value of the property is but you cannot make a proposal to alter the rating list unless you are actually the owner or the occupier. For the majority of properties you can also view a summary of the rating valuation via this website.
Are there any time restrictions on me making a proposal ?
Yes. In general a proposal against your 2005 list valuation has to be made at any time before 1 April 2010.
Are there any other restrictions ?
Yes. You are not permitted to make a proposal in respect of a 2005 list if you have previously made a proposal in respect of the same list entry on the same grounds. Therefore, if you have already made a proposal on the grounds that the rateable value shown in the compiled list for 1 April 2005 is wrong you cannot make a further proposal for the same reason. You can make a fresh proposal if circumstances affecting the property or the locality have changed since the list was published on 1 April 2005, or if the valuation officer has altered the list and you believe the altered entry is wrong.
Can I make an appeal against my rateable value in the 1990, 1995 or 2000 rating list?
You can no longer make a proposal against the 1990, 1995 or 2000 rating lists, unless your appeal is in response to a 'list alteration' made by the valuation officer.
What is the valuation tribunal?
The valuation tribunal is a body which has the power to deal with appeals relating to non-domestic rating and council tax. The tribunal is impartial and independent and will hear evidence from all parties before making a decision. Most appeals are settled by agreement reached during discussions between the parties and so do not need to be heard by the tribunal.
What happens at the valuation tribunal - do I need someone to represent me?
You do not need to have someone represent you at the tribunal hearing - the procedure is usually informal and all parties are given a chance to present their case.
How long will I have to wait to take my case to the tribunal ?
We will send your appeal to the tribunal clerk within three months of its receipt - the actual listing of your case for hearing will be decided by the clerk in the light of the appeals programme, but will normally be shortly after the end of the discussion period (target date).
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