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Appeals Against The Rateable Value
You can appeal against the rateable value shown for your property in the 2005 Rating List at any time before the next revaluation, i.e.: 1st April 2010.
Please note that 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.
You can appeal if:
- You believe the rateable value of your property is 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 neighbouring property.
- Part of the property has been demolished or added to.
- The Valuation Officer changes your rateable value for any reason.
If your appeal is successful, the date from which your rateable value is altered will depend on the date you made your appeal.
Exceptions to the above
If there has been a change in rateable value, for any of the following reasons, the amendment may be back-dated to the date of the change:
- Part or all of the property is demolished.
- Changes between domestic and non-domestic use.
- Mergers and splits of properties.
- Appeals based on other tribunal/court decisions.
- Changes made in March provided an appeal is made in April.
Who can appeal?
You can appeal against the rateable value of a property if you are:
- The occupier, or
- You have a legal interest in the property, e.g.: owner, leaseholder, tenant, etc.
How do I appeal?
If you think the rateable value of your property is wrong, you should contact the Valuation Officer at:
The Valuation Office Agency
Roseberry Court
Central Avenue
St Andrews Business Park
Norwich
NR7 0HS
Tel: 01603 241000
Website: www.voa.gov.uk
Any proposal to change the rateable value of your property should be made in writing stating:
- Your name and address.
- Your 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 wrong.
Alternatively, forms can be obtained from your local Valuation Office Agency.
You may use an agent to handle your appeal if you wish. You are advised to contact a reputable firm of estate agents or chartered surveyors if you are going to seek professional advice.
If the Valuation Officer agrees that the rateable value of your property is incorrect, the Valuation List will be altered and Great Yarmouth Borough Council will issue you with a revised bill.
If the Valuation Officer does not agree with your proposal, or if no decision is made within three months, the matter will be referred as an appeal to the Valuation Tribunal.
Do I have to pay if I have an appeal outstanding?
You must continue to pay your Business Rates whilst any appeal is pending, otherwise recovery action will continue and you may receive a summons. If your appeal is successful, all overpaid Business Rates will be refunded on request - usually with payment of interest.
Completion notices
Completion Notices are issued to identify the date when work on a new building or conversion should be complete. If the council believes that work on a property can reasonably be completed within the next three months, a completion notice can be issued stating the date of completion. The significance of a completion notice is that it determines the date from which the initial three months unoccupied property exemption will start, after which time Business Rates will become payable at 50% of the normal rate, provided the property remains empty. Certain types of property are exempt from empty property rates.
If you are sent a completion notice with which you disagree, you can appeal direct to the Valuation Tribunal within four weeks of the notice being sent. Alternatively, you can contact Great Yarmouth Borough Council to discuss a revised completion date.
What is a valuation tribunal?
You will be notified by the Valuation Officer if your appeal is referred to a Valuation Tribunal. Valuation Tribunals are wholly independent of the local council and the Valuation Office. However, the members of the tribunal are experienced in hearing Business Rates appeals. The tribunal will contact you in order to arrange a date for the hearing. A tribunal hearing will not cost you anything unless you choose to employ someone to present your case.
The tribunal will take into consideration the case put forward by both parties before deciding the outcome of the appeal. If both parties agree, your case can be dealt with by written representation, without you having to attend a hearing.
If the tribunal upholds your appeal, the Valuation Officer will have to alter the Valuation List and Great Yarmouth Borough Council will issue you with a revised bill.
The Valuation Tribunal's decision is normally final; however an appeal may be made to the high court, but only on a point of law.