Guidance

Challenge the valuation

Once you have agreed the facts of the property with the Valuation Office Agency (VOA), you can challenge the valuation if you think it’s wrong.

Published 30 November 2020

From:

Valuation Office Agency

Applies to:

England

Contents

1. When you can submit a challenge
2. When you cannot make a challenge
3. Before you submit a challenge
4. Reasons for making a challenge (grounds)
5. Supporting evidence
6. Supporting statement
7. After you submit a challenge
8. Sharing your challenge information with others
9. When someone else submits a challenge for your property

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When you can submit a challenge

Once you have completed a check, you can challenge any valuation related to the same property:

• within 4 months of the check decision
• within 16 months of your check submission if the challenge is about a change in the surrounding area (such as roadworks)
• if the VOA has not made a decision on your check after 12 months

Properties may have lots of valuations from different dates due to physical facts changing during the business rates list.

You can only start a challenge if you have completed a check first.

When you cannot make a challenge

You cannot submit a challenge against the same valuation, for the same reason, more than once. For example, if you tried to submit a challenge twice because of the same roadworks issue, your second challenge would not be valid.

You also cannot submit a further challenge against the outcome of a previous challenge you’ve made.

Before you submit a challenge

A challenge is a legal process with strict rules so you will need to be fully prepared. Before submitting a challenge, you will need a few things:

• the reason you are challenging (also known as the ‘grounds’)
• the evidence you have that the valuation is wrong
• a statement that supports your challenge
• a proposed new rateable value and the date it should start from
• rent details for the property, if it is rented (even if you are the landlord)

The VOA recommends you review your valuation and compare it to properties in your area that are of similar age, size and character. This will help you determine if your property has been valued fairly. You should consider the similarities and differences between your property and the ones you are comparing it with.

You can use the VOA’s online service to compare your property with others in the same ‘valuation scheme’. You can find out more about valuation schemes and how the VOA values non-domestic properties.

Reasons for making a challenge (grounds)

Grounds for a challenge include:

• the valuation was wrong when the rating list was created
• there’s been a change to the property or surrounding area that should be shown in the rateable value (for example, long-running roadworks)
• a change made to the valuation by the VOA is wrong, or hasn’t been made
• the date of a change made by the VOA is wrong
• the property should be split into more than one property, or combined with others into a single property
• a property should be removed from, or added to, the rating list
• the valuation is wrong due to a legal decision on another property
• the property details are wrong or incomplete

You can’t usually challenge on the same grounds more than once. If you want to make a challenge in the future based on grounds you have previously used, you can only do so if it has a different effective date. For example, you can only submit one challenge because of roadworks that started on 1 January 2018 but can submit a new challenge for roadworks starting on a different date.

Supporting evidence

Unlike a check, which is all about the factual details, a challenge is against the valuation of a property. Your evidence must explain why you think the current valuation is wrong and fully support your requested changes.

Evidence you may wish to submit includes:

• valuations of similar local properties
• legal decisions
• any other documents that support your challenge, such as photographs of the land or property and local environment

If you do not send evidence of the changes you’re asking the VOA to make, they will tell you your challenge is incomplete. If it’s not corrected within the time limit given, your challenge will become invalid and will not result in a decision. If this happens, you’ll need to submit another challenge to the same valuation, and possibly another check.

You must be sure to submit all your evidence together as you’ll only be able to submit further evidence later in exceptional circumstances (for example, if the evidence did not exist until part-way through a challenge).

Supporting statement

You’ll need to make sure your supporting statement clearly shows why you are making a challenge. You need to explain how your evidence supports your challenge and why your proposed rateable value is correct.

It’s a good idea to use your supporting statement to make sure you’ve included everything in your challenge that you need to make it valid.

After you submit a challenge

The VOA will review your evidence and may contact you to discuss your challenge. If they agree with your case, they’ll amend the valuation and send you written confirmation. If they partly agree with your case, they’ll send an agreement form for you to complete, then amend the valuation after you return the form.

If you and the VOA cannot agree an outcome, they’ll issue their decision explaining their view and any amendments to the valuation they intend to make. This will be issued to the person who submitted the challenge (and the ratepayer if they aren’t the same person).

If the VOA needs more information, they will contact you. You should respond to this within the time limit they give, otherwise the VOA may make a decision without the additional information.

Rateable values and business rates may go up or down following a challenge, or they could remain the same. This is because the VOA may review the valuation to take account of any new information, such as new trade information.

Sharing your challenge information with others

The VOA will send information about your challenge to the billing authority, including the:

• details which identify your property
• date that the challenge was submitted
• current rateable value
• proposed rateable value and the date that it should apply from
• outcome of the challenge and, if reasonable to do so, your supporting evidence

The VOA will also send the outcome of your challenge and supporting evidence to those who have a right to see it, including the occupier.

If you have any questions about information being shared you should contact the VOA by emailing ccaservice@voa.gov.uk.

When someone else submits a challenge for your property

If you do not pay the business rates but you’re the owner or occupier, you can ask to be kept informed of the progress of the challenge. To do this, register for the online service and claim the property, then email ccaservice@voa.gov.uk. The VOA will let you know what the outcome of the challenge is and what that means for your property. You’ll be able to provide information relating to the challenge if you want to.

Published 30 November 2020