29 January 2020

AICPC News Article


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Rates News




The Government has just announced proposals for reforming the business rates appeal process, which, if implemented, will involve three stages of "check, challenge and appeal.”  The new regulations, if implemented, are expected to come into effect for the 2017 Rating Revaluation.  The 1st check stage will require ratepayers to agree the facts relating to the property and its assessment with the Valuation Office, including its rent.  The Valuation Office may then decide to amend the assessment.  The second, challenge, stage requires ratepayers to set out details of their challenge to the assessment, including an alternative valuation and supporting evidence.  This may result in negotiations between the Valuation Officer and the ratepayer or his/her agent.  The Valuation Office will then issue a decision whether the Rating List should be altered and if so at what revised valuation.  The final, appeal stage allows a ratepayer to appeal to the Valuation Tribunal, who will decide whether the Valuation Officer has made the correct decision at the challenge stage, based on the evidence provided by both parties.  The Valuation Tribunal may confirm the Valuation Officer’s decision or amend it with a new valuation.   Ratepayers will have to pay a new fee to make an appeal (a suggested fee of £100-£300 is proposed). 


Rating appeal specialist, Andrew Kilpatrick of Kilpatrick & Co said "These new proposals will place a greater burden on ratepayers and their agents to assemble facts and evidence and provide information to the Valuation Officer at a much earlier stage of the appeal process than currently and without having any sight of the Valuation Office Agency’s evidence which will inevitably add to the costs for ratepayers.  Only one "check challenge appeal” may be made by a ratepayer during the 5 year lifespan of a Rating List and so if you get your challenge wrong there will be consequences.” 


The Government says the proposals will lead to savings for ratepayers and reduce the number of speculative appeal challenges.  It will also mean cost savings for the Valuation Office Agency and Valuation Tribunal and they say, produce faster decisions as each of their 3 stages of check, challenge and appeal are to have a time limit.  New civil penalties are proposed to be introduced for ratepayers or agents who provide incomplete or inaccurate information to the Valuation Office, with fines of up to £500 proposed.


Consultations on the amendments close on 4 January and will be brought forward in the current Enterprise Bill.


Further information on the rates appeal changes is available from:-

Andrew Kilpatrick, Kilpatrick & Co, Curtis Court, 73A Commercial Road, Swindon, SN1 5NX Telephone: 01793 643101, or via






For enquiries on this News Release please contact Michelle McAdam or Lorna Nolan, tel. 01793 643101.







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