Working from home, renting out a holiday home or providing bed and breakfast - you may have to pay business rates on your property
If it is necessary for your case to be heard by a valuation tribunal, you will receive at least four weeks’ notice of the date, time and venue where your appeal will be heard. You will also receive a booklet describing what happens.
At least three weeks before the hearing, the Valuation Officer handling your case will tell you about the rents of any similar properties that he or she may mention at the hearing to support their valuation of your property. You will be allowed to look at this evidence before the hearing. You also have the right to ask the Valuation Officer to let you look at the evidence of rents and valuations they have for properties you think are comparable. Remember, you can also check details of comparable properties online. By checking early, you may decide not to pursue an appeal, saving effort, time and expense.
You should discuss your appeal with the Valuation Officer before the hearing to see if it can be settled by agreement or withdrawal. If not, the Valuation Officer will send you a copy of their case, containing details of the information they may use, at least seven days prior to the hearing and the tribunal will hear and determine your appeal on the date provided.
The hearing itself is fairly informal, following a procedure that allows everyone to present their case and ask questions. The tribunal does not receive any information about a case until the hearing. It is therefore important that you have as much evidence to hand as possible, including any documents or photographs that you consider relevant.
The tribunal may give its decision verbally at the end of the hearing but most send their decisions by post - by law you must be given a written copy of the reasons for the decision.
It is always helpful to attend the hearing in person so that you can provide any extra information that the tribunal might need to make a decision. You can, however, include a written submission, where you give details of any points you would like the tribunal to consider. Or, if you and the Valuation Officer agree, the tribunal can come to a decision purely on the basis of written representations from both sides – in which event there is no formal hearing.
Note that the tribunal could decide to increase your rateable value, rather than reduce it. This is very unusual, however, and any increase would apply only from the date of the decision.
Throughout the appeal process, you must keep up your payments as shown on your original bill, otherwise your local authority may take recovery action.
It is important to be aware that a reduction in your rateable value doesn’t automatically mean your rates bill will be reduced.
© 2004 mybusinessrates.gov.uk