Check, challenge, appeal: interim review of reforms to the business rates appeals system
This document sets out the government’s interim assessment of the impact of the reforms to the business rates appeals system introduced in 2017.
Applies to England
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In April 2017, the government introduced significant reforms to the system through which businesses or individuals liable for non-domestic rates (or ‘business rates’) can challenge the valuation of their property. The new framework is commonly referred to as ‘check, challenge, appeal’ – reflecting the new 3-stage appeals process. This interim review of check, challenge, appeal considers the available evidence from the first 3 years of the new system, and sets out the government’s view on progress to date in delivering against the key policy objectives of the new business rates appeals framework.