Rateable values and appeals

Your premises is given a rateable value by the Valuation Office Agency which we then use to calculate how much business rates you should pay.

The details of each premises, including a brief description and the rateable value, are held in what is called a local rating list. Where premises are partly domestic and partly non-domestic, the rateable value only relates to the non-domestic part because council tax will be payable on the domestic part.

Rateable values are usually reviewed every five years - this is called a revaluation.  A new revaluation takes effect from 1 April 2023, based on market rents at 1 April 2021.

Details of the rateable value for your premises, and how it has been calculated, are shown on a summary valuation for the property. Find more information, including the current rateable value of a property in England or Wales and view the summary valuation on the Valuation Office Agency website.

A copy of the local rating list is available to view at:

• Business rates datasets
• Valuation Office Agency website

Multiplier

The rateable value is multiplied by a figure set annually by the Welsh Government (known as the multiplier) to calculate the rates payable.

For the financial year starting on 1 April 2023, the multiplier has been set at 53.5 pence. If the rateable value of your property was £20,000, we would multiply it by 53.5p to get a total of gross rates payable for the year of £10,700.

If you are entitled to any form of rate relief or exemption, this sum is then reduced accordingly.

The multiplier usually changes each year in line with inflation (Consumer Prices Index) except in the first year following a revaluation when it is used to ensure that the overall changes in rateable values have a revenue-neutral effect (i.e. the total amount of business rates charged remains the same). The Welsh Government can also make regulations to specify an alternative amount that must be lower than the consumer prices index for September of the preceding financial year.

What to do if you think your rateable value is wrong

If you disagree with the rateable value of your property you may appeal to the Valuation Office Agency, subject to certain time limits, for one of the following reasons:

• The initial rateable value shown in the rating list is wrong, in your opinion.
• The rateable value is inaccurate due to a material change in the property. For example, part of the property has been demolished; you have enlarged the property; there has been a change in its use; a physical change in the locality or a change in the use of a neighbouring property.
• The Valuation Office Agency has amended the rateable value entered in the local rating list and you think the new value is wrong.
• There is an error in your property's entry in the rating list e.g. the description is wrong.
• Your property is shown in the list but ought not to be shown e.g. agricultural building.
• You believe a decision of the Valuation Tribunal or higher Court has a bearing on the rateable value of your property

In certain circumstances, your appeal will be passed to the Valuation Tribunal for their consideration.

You cannot withhold payment or refuse to pay business rates because you are waiting for an appeal against the rateable value of a property to be decided.

The Valuation Office Agency (VOA) values all business properties for business rates. The valuation is based on information the VOA holds about your property. You can view and update this information at gov.uk/voa/valuation.

You can contact the VOA at gov.uk/contact-voa. If you are unable to use the online service you can also contact the VOA on 03000 505 505.

The Welsh Government have announced that non-domestic business rates appeals will change in Wales from 1 April 2023.

This means ratepayers in Wales will be required to follow the Check Challenge Appeal process and will use the Valuation Office Agency’s (VOA) Check and Challenge digital service.

Read the VOA’s step-by-step guide on the Check Challenge Appeal process.

The Check Challenge Appeal process will only apply to the 2023 rating list. For previous rating lists in Wales the proposal system still applies.

These are the most commonly asked questions from customers about Check Challenge Appeal:

Is the Welsh Government changing the law on non-domestic rating appeals? 

Yes. The Welsh Government have laid and approved new regulations which will change the appeals process in Wales.

This means that from 1 April 2023 ratepayers in Wales will be required to follow the Check Challenge Appeal process and will use the Valuation Office Agency’s Check and Challenge digital service.

Appeals will continue to be managed by the Valuation Tribunal Wales.

When will the changes apply? 

The new appeals process will apply from 1 April 2023, which is when the 2023 rating list comes into effect.

Is the new process similar to Check Challenge Appeal in England? 

The new process broadly aligns to that in England.

Read the VOA’s step-by-step guide on the Check, Challenge Appeal process.

Will these changes apply to my current rateable value (that is, what is included in the current 2017 rating list)? 

No. The changes will apply to the 2023 rating list only. This comes into effect from 1 April 2023.

Any outstanding proposals or appeals on the 2017 rating list will be processed through the previous system of appeals.

In what circumstances can I appeal to the Valuation Tribunal Wales? 

If you do not agree with the Valuation Office Agency’s (VOA) decision after submitting a Challenge, you have the right (in certain circumstances) to make an Appeal.

You need to take your Appeal to the Valuation Tribunal Wales for an independent review within 4 months of the Challenge decision.

If the VOA has not replied to you within 18 months of you submitting a Challenge, you also have the right to make an Appeal to the Valuation Tribunal Wales.

Can I appoint an agent for business rates? 

Yes. You may appoint someone to deal with your business rates and the Valuation Office Agency (VOA) on your behalf.

However, you can manage your business rates yourself. You do not have to use an agent or ask someone to help you. Appointing an agent for business rates. 

What is a business rate valuation account?

Business rates valuation account is a digital service provided by the Valuation Office Agency (VOA).

You can use this account to:

• check the rateable value of your property
• inform the VOA of changes to your property
• inform the VOA if you think your rateable value is too high
• appoint an agent to act on your behalf

What if I’m unable to use a digital service?

If you cannot register for a business rates valuation account, you can appoint a trusted helper to set up an account for you. This is not the same as appointing an agent.

A trusted helper could be an agent, friend, family member or voluntary organisation.