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The Valuation Office Agency (VOA) has the power to levy a civil penalty
on anyone who fails to provide the information it requires to value properties
for business rates.
The VOA needs information from ratepayers to ensure that rating assessments
are accurate, so that ratepayers do not pay any more in Business Rates
than they have to.
The primary aim of the VOA is always to obtain the information needed.
If ratepayers send the information requested within the time limits (56
days), the civil penalty will not affect them. However, once this period
has expired, a fixed penalty of £100 can be applied; if the information
remains outstanding after a further 21 days, another £100 may be
levied and, thereafter, a charge of £20 per day is payable until
the form is returned.
Some ratepayers will have to complete a standard form, which is available
in hard copy and online. Ratepayers who employ an agent to handle their
rating liability are encouraged to make sure he or she has the information
necessary to complete the form. It is the person to whom the form is
sent, not their agent, who is liable to penalties.
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