Business Rates - Rating Appeals

Rating Appeals

The Non Domestic Rates legislation provides an appeal process and you can appeal against:

• the rateable value of the property and

• completion notices issued by the Council identifying the date when work on a new or converted building could be completed.

Appeals against the Rateable Value
You can appeal against the rateable value shown for a property, in the 2005 Rating List, at any time before the next revaluation which becomes effective on 1 April 2010.

However you can no longer appeal against entries in the 1995 and 2000 Rating Lists unless you are appealing against an alteration made by the Valuation Officer.

An appeal can be made if any of the following apply:

• the rateable value of the property is believed to be incorrect

• there has been a change in the use of the property

• there has been a change in the locality which has affected the value of the premises

• there has been a change in the use of a neighbouring property

• part of the property has been demolished or added to

• the Valuation Officer changes the rateable value for any reason

If an appeal is successful the amendment may be back dated to the date of the change.

Appeals may also be made in any of the following circumstances:

• part or all of the property has been demolished

• where changes between domestic and non-domestic use take place

• splits and mergers of properties occur

• appeals are based on other tribunal/court decisions

• changes are made in March provided an appeal is made in April

Who can appeal?
An appeal against the rateable value of a property can be made by:-

• the occupier of a property, or

• a person who has a legal interest in the property e.g. owner, leaseholder, tenant etc.

Only one appeal may be made in respect of a change and the first appeal received will be considered the valid appeal.

How do you appeal?
If you think the rateable value of your property is wrong you should contact:

The Valuation Officer
The Sheffield Valuation Office
Cathedral Court
2nd Floor
1 Vicar Lane
Sheffield S1 1HD

Tel No: 0114 2894600
Fax No: 0114 2894688/4689

Any proposal to change the rateable value of the property should be made in writing stating:

• the name and address of the applicant

• the interest in the property, i.e. whether you are the occupier, owner or tenant etc

• why you think the rateable value shown in the Rating List is incorrect
  

Alternatively, forms can be obtained from the Sheffield Valuation Office.

If you disagree with a completion notice you can contact the Council to discuss a revised completion date or alternatively, if this cannot be agreed, you can appeal to the Valuation Tribunal within 4 weeks of a notice being sent.

There are no charges or fees for this service.

 Rate payments must be continued to be made in accordance with the rates Demand while any appeal is pending otherwise recovery action may be taken to recover any outstanding balance. If an appeal is successful all overpaid Rates will be refunded on request, usually with payment of interest.

Completion Notices

Completion notices may be issued by the Council to identify the date on which work on a new or converted building could be complete. If the Council considers that work on a building can reasonably be expected to be completed within 3 months a completion notice can be issued stating the date of completion. This significantly determines the date on which the initial 3 month unoccupied property exemption will start after which a 50% charge applies (providing the property remains empty).

If you disagree with a completion notice contact the Council to discuss a revised completion date or alternatively, if this cannot be agreed, you can appeal to the Valuation Tribunal within 4 weeks of a notice being sent.

 

Valuation Tribunals

The Valuation Officer is required to notify the Valuation Tribunal of all cases where an agreement cannot be reached on proposals to alter the Rating List within 3 months of a proposal being served.

Valuation Tribunals are wholly independent of the Council and the Valuation Office Agency although members of the Tribunal are experienced in hearing Non Domestic Rate appeals.

The Tribunal will arrange the hearing and consider the cases put forward by both parties before making a decision. A case can, if both parties agree, be dealt with by written representation without the applicant having need to personally attend the hearing.

The Valuation Tribunal decision is normally final though either party may appeal to the High Court but only on a point of law.

Appeals for Barnsley are dealt with by:

The Clerk to the South Yorkshire Valuation Tribunal
Hepworth House
1 Trafford Court
Doncaster
South Yorkshire
DN1 1PN

Enquiries

For other information including:-

• Contact details - for general enquiries and to request application forms

• Viewing your account online

• methods of payment

see Business Rates -Enquiries

Please quote your account number when making an enquiry

How you can help
You can help the Council and yourself by making your appeal to the Valuation Office Agency (or in the case of a Completion Notice to the Council's Rates Office) as soon as any of the circumstances that may warrant a revaluation or appeal apply.

Rating Advisors
Ratepayers do not have to be represented in discussions about their rateable value or their rates bill. Appeals can be made against rateable values by ratepayers free of charge.

However ratepayers who wish to take professional advice on handling an appeal against the rateable value are advised to contact a reputable firm of estate agents or chartered surveyors.

There are indications that local businesses have been targeted by Rating Consultants, offering to obtain reductions in business rate charges. A reduction in rateable value may not though necessarily lead to a reduction in the rate charge because there are overriding limits on how much rate bills can change from year to year under the 'transitional arrangements' scheme click here for more information on transitional arrangements.

Evidence suggests that promises made to some retailers, for example traders having up front fees returned if a reduction is not obtained, are not borne out in the written contracts that are made and traders have been misled.

Professional advice from qualified rating surveyors is available from members of the Royal Institution of Chartered Surveyors (RICS), the Incorporated Society of Valuers and Auctioneers (ISVA) or the Institute of Revenues, Rating and Valuation (IRRV).

The members of the RICS, ISVA or IRRV are:

• Regulated by rules of professional conduct offering redress to the general public

• Fully trained and qualified to standards required by their professional body

• Required to hold professional indemnity insurance.

Ratepayers choosing to employ a rating adviser who is not a member of one of these bodies should satisfy themselves that the rating adviser has the necessary knowledge and expertise, as well as appropriate indemnity insurance.

Ratepayers with any concerns about a rating adviser should consult the RICS, IRRV or ISVA before entering into any formal agreement to engage a rating adviser to act on their behalf.

The RICS Helpline Number (0207 222 7000) will also provide you with the name of your nearest professionally recognised rating surveyor firm who will provide you with up to half an hour's free advice.

 

Other Useful Websites

Useful contacts

The Royal Institution of Chartered Surveyors
12 Great George Street
Parliament Square
London
SW1P 3AD

Telephone: 0207 222 7000
Fax: 0207 7334 3811

Incorporated Society of Valuers and Auctioneers
3 Cadogan Gate
London
SW1X 0AS

Telephone: 0207 235 2282
Fax: 0207 235 4390

Institute of Revenues, Rating and Valuation
41 Doughty Street
London
WC1N 2LF

Telephone: 0207 831 3505
Fax: 0207 7831 2048

Frequently Asked Questions

Q. The rateable value is too high.
A. The rateable value is assessed by the Valuation Office and you can make a proposal to the Valuation Office Agency to have it reduced. You should note that your rates still need to be paid in accordance with the bill while any proposal is being pursued.

Q. I have appealed against my rateable value - do I still have to pay?
A. Yes. Rates are payable based on the rateable value which appears in the current Rating List and if you do not pay as shown on your bill, further action will have to be taken, even though an appeal may be outstanding. If your appeal is successful and your rates are reduced, interest is usually payable on any overpayment.

Q. How is my bill calculated?
A. To work out your bill you can start by multiplying your rateable value by the appropriate rating multiplier.

In many cases, the calculation above will result in the rates payable. However, for others, there will be further calculations to go through because of transitional arrangements and small business relief, charitable and discretionary relief and relief for sports clubs.

Last modified on 1/9/2008