Check and Challenge - penalties
Information about the penalties that the Valuation Office Agency may charge if you do not provide accurate information when sending a Check case.
Applies to England and Wales
Check and Challenge allows ratepayers to:
- let the Valuation Office Agency (VOA) know if any property details are wrong
- challenge their rateable value if they think it is wrong
The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2018 allows the VOA to charge penalties if ratepayers do not provide accurate information when sending a Check case.
When a penalty could be charged
If an owner, occupier or ratepayer of a property provides false information that would affect the outcome of a Check or Challenge case, they could be charged a penalty.
A penalty can be for:
- each piece of false information provided
- any information not provided when requested during a Check case
- any information left out of a Challenge case that would impact the final decision
The VOA will only apply penalties when it can reasonably be shown that the false information was provided knowingly, recklessly or carelessly.
What the penalties are
If you were a ‘smaller proposer’ when you sent your Check case, the largest penalty you can receive for each piece of false information provided is £200. For everyone else, the largest penalty for each piece of false information provided is £500.
You’re a smaller proposer if in the last 12 months (both of these apply):
- your turnover or balance sheet total was £2 million or less
- your business had on average 10 employees or fewer
If you receive a penalty
You will receive a notice telling you what the penalty is for. This notice will tell you how you can appeal the penalty if you think it has been unfairly imposed.
If you’re the owner, occupier or ratepayer making a Check or Challenge case, you will be charged the penalty.
This is whether you provide the information yourself or use an agent or representative to handle it on your behalf.
Each penalty is payable immediately.
The VOA can recover unpaid penalties through the civil debt procedure. They won’t do this until the deadline for making an appeal against a penalty has passed, or the Valuation Tribunal for England (VTE) resolves an appeal against the penalty.
Appealing a penalty
You can appeal the amount of a £500 penalty, but only if you were a smaller proposer when you sent your Check case.
If you appeal against the penalty, the VOA cannot resolve your Challenge case until your penalty appeal has been decided.
You must appeal to the VTE within 28 days of receiving the penalty notice.