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Rateable value and business rates

The Valuation Office Agency (VOA) sets the rateable value for non-domestic property (any property or land which isnt solely used residentially). A property may contain a number of non-domestic owners and occupiers, so rateable values are given to each separately-occupied unit of property. A list of rateable values is provided to local councils, which they use to calculate business rates (also known as non-domestic rates).

Non-domestic properties that also have a domestic part (such as a shop with the shop owners flat above it) are valued for both business rates and Council Tax.

The billing and collection of business rates is dealt with by local councils. If you have a problem paying your business rates bill you should contact the relevant local authority (council). The VOA cant advise or help with business rates bills or payment queries.

You can find out how the VOA values non-domestic properties.

Find and compare your rateable value

You can find the rateable value of your property online and view the information the VOA holds on your property.

You can also compare your property to properties in your area that are of similar age, size and character. This will help you to 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.

Find out more about valuation schemes and how the VOA values non-domestic properties.

How to tell the VOA about changes to property details

To change property details (for example floor area sizes or parking) for a valuation that is dated before 1 April 2023, you need to use a business rates valuation account.

You can tell the VOA about changes to property details by sending a Check case. To start your Check case, you must select a valuation with an effective date of 1 April 2023 or later.

The date you want a change to start from can be any time after 1 April 2017.

Provide evidence to support the change you want to make.

The VOA will review your Check case. If they accept your changes they may update the property details from the date you wanted.

How to use a business rates valuation account.

How to tell the VOA you think the rateable value is wrong

To tell the VOA you think the rateable value is wrong for a valuation with an effective date before 1 April 2023, you need to send a proposal.

There are now only 2 reasons you can use for thinking the rateable value is wrong. These are (either of these apply):

• the rateable value is wrong because of an alteration made by the VOA
• the valuation is wrong because of a court decision

If you think the valuation is wrong because of a court decision, you must send your proposal before 30 September 2023.

After 31 March 2024, the VOA cannot make changes to valuations that have an effective date before 1 April 2023.

Download and fill in a proposal form. Email completed forms to wales2017appeals@voa.gov.uk.

Read guidance to help you fill in the form and provide the evidence to support what you say.

Telling the VOA you think the rateable value is wrong is also known as making an appeal.

What happens after you send a proposal (make an appeal)

The VOA will acknowledge receipt and provide you with a case number.

Theyll check if the appeal appears to be valid, based on the information that youve provided. This means theyll check that the proposal form has been filled in correctly and that the reason given is one of the grounds defined by legislation.

If it is they will accept your appeal as valid. This means your appeal meets the statutory requirements for completion. It doesnt mean they accept that the rateable value is wrong.

If the appeal is accepted

If the VOA believes the appeal is valid theyll contact you at each stage in the process and write to inform you of the period during which your appeal can be discussed.

The VOA will try to resolve all appeals promptly and may prioritise appeals where the grounds are factual or where financial hardship is identified.

If the appeal is not accepted

If the VOA doesnt believe that the appeal is valid, theyll contact you to explain the reasons why and what your options are.

Programme for discussion

Your appeal will be placed in a programme for discussion which allows a specific timeframe for discussion with a start date and target date. Theyll notify you of the programme details and will write to you again before the start date to invite discussion and exchange evidence.

Going to the Valuation Tribunal

If your appeal has not been resolved by the end of the discussion period your case will be dealt with by the Valuation Tribunal. The Valuation Tribunal for Wales (VTW) will list the appeal for a public hearing.

The VTW has rules and protocols which you should read. The key points are the:

• Valuation Tribunal, wherever possible, will arrange for the first hearing of an appeal within 6 to 8 weeks of the target date unless its been determined that the appeal should proceed initially to a pre hearing review
• Valuation Tribunal will give a minimum of 28 days notice of the date, time and place of the hearing
• Valuation Officer must provide details of the rental evidence that they wish to refer to at the hearing at least 3 weeks before the hearing date
• Valuation Tribunal expects that all parties to the appeal discuss and exchange evidence at least 2 weeks before the hearing day

Your evidence

You should submit your evidence, setting out your reasons for appealing, to the VOA. This should be no later than 2 weeks before the hearing date.

The documents should set out the disputed issues, state the outcome youre seeking, and summarise your evidence and arguments.

In reply the VOA will submit their written case to you.

At the hearing youll need to satisfy the Tribunal why your proposal to challenge the rateable value should be accepted.

Guidance about the Tribunal hearing, and how to prepare your case can be found on the VTW website.

You can serve your documents by email to wales2017appeals@voa.gov.uk or by post to:

Service by email should include in the subject line the VOA case number (shown on correspondence) and the property address.

Your email should be no more than 1MB to guarantee that the documents are received.