Guidance

Guidance notes on completing form VO 7012: proposal to alter the 2017 rating list for Wales (English version)

Updated 17 July 2023

Applies to Wales

1. Before you start

The form may be used to make an appeal to alter the valuation of your property in Wales. If your property is in England you need to go to the VOA’s check and challenge service.

You will need details about your property’s rateable value and other information that the VOA hold about your property. You can find these details online with the property valuation or on your rates bill.

If a rent or license fee is paid you will need details of the current rent, including when it was first paid, and the name and address of the property owner. It is important that you enter sufficient information about the property to enable us to identify it correctly and to help satisfy legal requirements. If you do not answer all sections fully your form may not be accepted.

2. Who can make an appeal (also known as a proposal)?

The current owner or the occupier (or an agent representing them), or persons with certain legal interests in the property at the date the proposal is made.

Former ratepayers of the property who wish to challenge an alteration made to the rating list while they were the ratepayer.

In certain circumstances the billing authority where the property is located.

3. Reasons for making an appeal

There are now only 2 reasons for proposing a change (making an appeal) to the rateable value of a property in Wales on the 2017 rating list. These are (either of these apply):

• the rateable value is wrong because of an alteration made by the Valuation Office Agency
• the rateable value is wrong because of a court decision

A proposal to make a change is also known as making an appeal.

4. Time limits

A proposal made citing a decision of a Valuation Tribunal, or higher court, must be made no later than 30 September 2023.

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

If your proposal relates to a change to the property or to changes in the local area, it is important to tell us a soon as possible. This is because the date we receive the proposal sets the date we consider those changes.

5. General information

You can read information about business rates and find your rateable value online.

The rating list is produced by the Valuation Officer and the information it contains is used by local councils to calculate your rates bill. It includes the property address, the rateable value (the property value), and the date this value is effective from.

Please note rateable values are based on the rent at which the property could have been let on 1 April 2015. Any general changes in the rental market since then, either upward or downward, will not affect rateable value.

Following a revaluation, rateable values will generally remain unchanged until the next revaluation unless the property is altered or changes to the local area take place.

6. If you need help completing this form

Email ndrinbox@voa.gov.uk

7. Completing the form

You can tell us about more than one property for example in the case of dividing or merging property using this form. Please record details of the first property on the form and detail the remaining properties on a separate sheet. This should then be attached to the form.

Please note if you are proposing changes at different dates in time you must use a separate form for each change.

8. Part A: details of the property / rating assessment

This section refers to property details held by the VOA. These details are found online with the property valuation, on your rates bill, or on a notice of alteration served by the Valuation Officer.

1) Enter the full address of the property held by the VOA. If you are proposing a new entry (see box 12G) enter the address which you consider should be shown. If the existing address is incorrect please also show the correct full postal address. Use box 14 of Part C of the form if there is insufficient space.

2) Enter the description of the property eg “Shop and premises”. You can find this with your property valuation online.

3) Enter the name of the present occupier of the property shown at 1 on the form. If the property is unoccupied please enter “Vacant”.

4) The full postal address of the occupier of the property should be provided here if it is different from that shown at 1 on the form. Otherwise enter “as 1”.

5) Enter the rateable value of the property found online.

6) The effective date is the date from which a new or altered liability for business rate payment starts. If you disagree with the effective date please indicate this in Part B of the form.

7) If the property is occupied by the owner please tick the box “Owner/Occupied”. If not, enter the name of the owner of the property in the space provided.

8) The full postal address of the owner should be entered only if it is different from that shown for 1 and 4. Otherwise enter “as 1” or “as 4” as appropriate.

9) If the property is not owner occupied, and rent or a licence fee is paid, you must tick the “Yes” box. Then state the current amount payable per year (exclusive of rates, service charges and VAT, if applicable). You may also state the date that this rent first became payable. This is normally when the lease or agreement commenced or at a subsequent rent review. If you know the date the rent is next reviewed please enter. If you are in a rent free period at present please state this in the “current annual rent” box. The Valuation Officer may send you a statutory notice requesting more details of the rent.

10) Please enter the name of the billing authority which collects the rates on the property.

11) Enter the billing authority reference number found online with the property valuation and on your rates bill.

9. Part B: details of the proposed changes

This part of the form should be used to record the nature of the change you are proposing.

12) The series of tick boxes A to E identify many of the most commonly made alterations. Box G should be used if you propose to include a new entry (that is one not currently shown in a rating list). In order to ensure that we can accept the appeal you must also complete all additional boxes in the same row. If the change you wish to make is not described in 12A-E or G, please use the “other changes” box in 12F, stating exactly what change you propose. Please also state the date from which you consider the proposed change should take effect.

We have given some examples to help you complete this part of the form.

9.1 Example 1

If you think the valuation on 1 April 2017 is wrong you should tick box A, include the value you think is correct in the next box, and insert “01-04-2017” in the last box in the row.

9.2 Example 2

If you are appealing because there has been a change to the property or in the local area, you will need to tick box A and indicate its effect upon the value. In the “with effect from” box the date on which you believe the change occurred eg 10 May 2017 should be entered as “10-05-2017”.

9.3 Example 3

If you think that the property should no longer be included in the rating list eg a shop has stopped trading and has been converted to wholly domestic use, tick box B and show in the box on this row the date you believe the change occurred.

9.4 Example 4

If you think that two or more list entries should be shown as one or more different entries, tick box D. Then insert the number of existing entries and the number of new entries you believe should be included. You must also include the date the change in occupation took place. This option can apply when one property is now occupied with a different property ie the properties are merged.

10. Part C: reasons for your appeal

10.1 Completing Question 13 - tick box options

There are now only 2 reasons for proposing a change (making an appeal) to the rateable value you have shown in Part B.

Box 13/02: if you think the rateable value is incorrect following an alteration made by the Valuation Officer. Please also enter the date the alteration was made. This list alteration date is shown online or on your rates bill and in the notice of alteration issued by the Valuation Officer. If you also disagree with the effective date of the alteration please also tick box 13/03 and state the date you believe is appropriate.

Box 13/11: if you believe the entry shown in a rating list is wrong in the light of a Tribunal or Court decision relating to another property. You must enter the date of the decision, name of the Tribunal/Court and the address of the property to which the decision relates. You must also provide your reasons for believing that the decision is relevant to the property identified in Part A. You must also state why, in the light of the decision, you consider the list entry to be inaccurate. If you do not provide all this information the proposal may not be accepted.

Do not select any of the other boxes. The VOA will reject your proposal if you do.

These options have been summarised. The exact statements in law are contained in The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005.

11. Part C: detailed reasons

14) You must give detailed reasons why you believe the entry in the rating list is inaccurate.

For example considering option 13/02, the Valuation Officer may have increased the valuation to take a property extension into account. You may disagree with the size of the extension in the property details and the date the extension became usable. You should explain this and provide dimensions and a new date.

12. Part D: details of the person completing this form

Please add the address where we can contact you about this appeal. This doesn’t need to be the property address where you’re proposing the changes.

Completing this part of the form will help communication between us and any other parties who might be involved in your appeal. We recommend therefore that you complete this part as fully as possible.

If you’re an agent, your client will need to give you authority to submit appeals on their behalf.

15) Tick the box which indicates the capacity in which the proposal is being made, i.e. that which most accurately describes your involvement. Please tick one box only. If you select “Other Capacity” please explain the capacity in which you have signed the form.

16) Please enter your name in capital letters.

17) Your normal signature should be entered beneath and the form should be dated.

18) Please enter the full postal address to which correspondence should be sent. However if this address has already been entered in full in Part A, please enter “as at box 1” or “4” or “8”, whichever is appropriate.

19) Please enter your daytime telephone number (with full STD code).

20) Please enter your mobile telephone (optional).

21) If you wish to receive correspondence by email please give your email address, ensuring it is clear and complete.

22) Complete this section with the reference (if any) that you would like quoted in all future correspondence.

13. Where to send this form

Once completed you will need to send the form by email to wales2017appeals@voa.gov.uk.

14. Our standards

The Valuation Office Agency is committed to providing a high quality service to everyone it deals with. The standards of service you can expect are set out in the Agency’s charter.

Please ensure that all appropriate sections have been completed before signing the form.

Please note that a proposal is a public document and may be inspected by any person. A copy of your proposal must also be sent, by the Valuation Officer, to any other ratepayer of the property to which your proposal relates.