Guidance

Appeal 2010 business rates

The 2010 rating list is now closed and appeals can only be made in limited circumstances in England (listed below). You can make appeals on these grounds between 17 December 2018 and 31 December 2019.

From:
Valuation Office Agency
Published
14 October 2016
Last updated
7 August 2019 — See all updates

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Documents

VO 7012: English version

PDF, 745 KB, 1 page

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Guidance notes on completing form VO 7012: proposal to alter the 2010 rating list (English version)

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Details

The 2010 rating list is now closed and appeals can only be made in limited circumstances in England. These circumstances fall into two categories:

  1. To request more than one property be merged together into one or more properties

  2. To request exemption for all or part of a property which is used as a Nursery Ground

You can make appeals on the above basis between 17 December 2018 and 31 December 2019.

Requesting more than one property to be merged

You should download and complete the 2010 proposal form above using Adobe Acrobat reader. You should send the completed form to the VOA. You can do this by clicking on the ‘Submit form’ within the PDF.

You can also send the form by email to ndr@voa.gsi.gov.uk.

Request an exemption for all or part of a property which is used as a Nursery Ground

Email ndr@voa.gsi.gov.uk. for advice on requesting exemption for all or part of a property which is used as a Nursery Ground.

When you can’t reach an agreement with the VOA

You can make a further appeal within 6 months of a Valuation Office Agency (VOA) ‘notice of alteration’ as a result of a request to merge more than one property.

For England, when your case is listed for hearing by the Valuation Tribunal, follow the directions set out in the Valuation Tribunal England practice statements.

You must discuss with the VOA so that, 10 weeks before the hearing, you have identified the disputed facts, issues and if applicable, valuations exchanged.

You must send the VOA, no later than 6 weeks before the hearing, the following:

  • the disputed issues including the grounds for appeal
  • the outcome you are seeking
  • any legal argument, including any case law relied upon
  • a copy of all relevant documents and other evidence
  • a single index to all documents included in your appeal

You must send these documents by emailing your Valuation Office and include in the subject line the:

  • VOA case number (shown on correspondence)
  • property address

Your email should be no more than 1MB to guarantee that the documents are received. In reply the VOA will send their written case to you by email, no later than 4 weeks before the hearing date. Guidance about the tribunal hearing and how to prepare your case can be found on the Valuation Tribunal’s website.

How to check or challenge a 2017 rateable value

You can use the online service to propose changes to the 2017 rating list for England. You can also use this service to appeal your business rates in Wales.

Published 14 October 2016
Last updated 7 August 2019 + show all updates

  1. The address on the guidance notes attachment has changed.

  2. We have updated the address from Rhyl to Plymouth.

  3. Content has been revised.

  4. Information added on sending documents to the VOA.

  5. Updated as part of the release of the check and challenge service for the 2017 rating list.

  6. Updated about limited time for use of form.

  7. Link to VOA contact page has been added.

  8. First published.

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