Property can become incapable of beneficial use either by falling into disrepair so that it cannot be used, or where there is simply no demand for its use.
This will be an unusual situation. In arriving at rateable value, the VOA is required to assume premises are in reasonable repair unless it would not be economically sensible to repair the property. In assessing whether there is any demand for its use, the VOA is required to look at the level of demand for the type of property in its location on the common valuation date, rather than at current demand. The common valuation date for all rateable values at the present time is 1 April 2003.
Find out more about rateable value
If you think that your property is incapable of beneficial use, then you can request to have it removed from the rating list, which effectively reduces its rateable value to zero.
If you have genuine reason to believe that your property should be removed from the rating list, you should let us know. If we advise you that your property should not be removed from the list but you still feel it should, you can make an appeal in the form of a proposal.
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