Frequently asked questions about Appeals

2000 Rating Lists

How can I appeal against my rating assessment ?

If you believe the rateable value or the effective date of an alteration by the valuation officer 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 ?
Since 31 March 2005 you may only propose an alteration to the 2000 rating list rateable value for your property:

If the Valuation Officer changes your 2000 rating list rateable value for any reason and you disagree with the value or the effective date of the alteration.

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.

Are there any time restrictions on me making a proposal ?
Yes. In general a proposal against your 2000 list valuation had to be made at any time before 1 April 2005. Even if you made a proposal within the time limits there are also limitations on the date from which alterations will have effect.

What are those limits?
Generally the date from which your rateable value will change (the effective date) is the date of the actual change in the circumstances that affected the value, but this may be limited to the start of the financial year in which action to change the rateable value is taken. (The financial year 2000/2001 is also divided into two for this restriction). If you made your proposal to change your rateable value in the rating list by 30 September 2000 any change can be backdated to 1 April 2000.

For proposals made between 1 October 2000 and 31 March 2001 the date is restricted to 1 October 2000.

For proposals made after 31 March 2001 the earliest effective date is the beginning of the rate period in which the proposal is made, e.g. a proposal made in Jan 2002 can have its effect backdated to the date of the change or 1 April 2001, whichever is later .

Are there any exceptions to this?
Yes a change made in March of any year (between 2001 and 2004) will be fully backdated to the date it occurred if a proposal is made the following April.

A change in value for any of the following reasons will be backdated to the date of the change:

• removal of a property from the rating list
• changes between domestic and non-domestic use
• divisions and mergers of properties
• proposals based on other valuation tribunal, Lands Tribunal or court decisions

Why have the Government introduced these limitations?
Where people are unhappy with their rateable values we want to have an organised programme to resolve the disagreements in a co-ordinated way. To do this, we need ratepayers to appeal as early as possible if they are dissatisfied. The Government therefore introduced legislation to encourage this.

Can I make an appeal against my rateable value in the 1990 or 1995 rating list?
You can no longer make an appeal against the 1990 and 1995 valuation 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).