The valuation officer may alter the rateable value if he believes that the circumstances of the property have changed. The ratepayer (and certain others who have an interest in the property) may also in certain circumstances propose a change in rateable value.
These circumstances are:
- The rateable value shown in the rating list (either following a revaluation or when the property is first valued) is wrong.
- There has been a material change of circumstances which has affected the value of your property. Material changes of circumstances include:
- A physical change to the building (for example, if part of it is demolished or destroyed)
- A physical change in the local area (for example, if there have been major road works or flooding in the area)
- A change in the use of the building or
- A change in the use of a neighbouring property
- A valuation officer's change in value is wrong
- A decision by a Valuation Tribunal, Lands Tribunal or higher court has affected your own valuation (see below).
- Your property should be exempt, or part of it should be considered as a domestic property.
- Your property should be considered for rating as more than one property, or several properties should be considered as one property.
- There is another sort of error in the list entry, for example, the address is wrong or the date of an alteration is wrong.
If in any case the ratepayer and the valuation officer do not agree, the matter will be referred as an appeal to a Valuation Tribunal.
Successful appeals against values shown in the rating list that came into force on 1st April 2005 will normally be backdated to that date.
Even though you may decide to appeal or have already appealed, you must still pay the rates as demanded until your appeal has been settled. If your appeal succeeds, your account would be adjusted accordingly.
This may result in a refund with interest of the difference between the amount you have already paid and any reduction resulting from the appeal. The Borough Council will not pay interest if recovery proceedings have been commenced and a Magistrates Court have issued a Liability Order against you for the period you are seeking a reduction.
The making of an appeal does not entitle you to withhold payment of the Business Rates.
The Valuation Tribunal
Valuation Tribunals are independent organisations set up to settle rating appeals. Most cases are settled by agreement between the valuation officer and you or your adviser. If your case is not settled in this way, it will be considered at a hearing where you and the valuation officer will be able to put your case before the tribunal. However, if both you and the valuation officer agree, the case can be considered on the basis of written evidence.
You can withdraw your appeal at any stage.
The hearing should take place shortly after the target date which the valuation officer gives in the programme for ending discussions on your case. However, the clerk to the Valuation Tribunal will give you at least four weeks' notice of arrangements for the hearing.
If you need to change the date of the hearing, you can ask the clerk if he or she is prepared to postpone the hearing, but he or she is only likely to do this if you have a very good reason. If you or your representative do not go to your hearing, your appeal may be dismissed.
At least three weeks before the hearing the valuation officer will tell you about any similar properties that he or she may mention at the hearing to support the valuation of your property. You will be given the following information about each one:
- The person who gave the valuation officer the information
- Basic rental information about the property; the yearly rent paid, how long the lease is for, and the dates for any rent reviews
- Who is responsible for making any repairs and the work they are responsible for
- The property's current rateable value
You can then ask to see the full valuations of these properties if you want to, and those of similar properties that the valuation officer has information on
It is always better if you can go to the hearing as you will then be able to give the Tribunal extra information to help them reach a decision. However, the Tribunal can also deal with your appeal in the following ways:
- Written submissions
- Written representations
Usually, three members of the Valuation Tribunal will hear your appeal, although two members can hear an appeal if everyone at the hearing agrees. One of the members will chair the meeting. Members of the Tribunal are local people who are volunteers.
Although they may not be professionally qualified, they do receive training and are experienced in hearing appeals. The members of the Tribunal are independent of the valuation officer.
The clerk to the Tribunal will act as an advisor on points of procedure and law. The clerk is a paid employee of the Tribunal, but does not take any part in making the decision. However, the clerk is responsible for writing up the Tribunal's decision.
You can attend the Tribunal hearing and put forward any evidence you want to present to support your case, or you can choose a representative , for example, a friend or a surveyor to act for you. You can also bring someone along as a witness.
The Tribunal hearing is open to members of the public. However, usually the only other people who go to a hearing are other people who are also waiting for their cases to be heard. The Tribunal can hear your appeal in private if you ask them to, but they must be satisfied that the interests of one of the parties to the hearing would be prejudicially affected by a public hearing.
The hearing is fairly informal but it will follow a procedure to make sure that both you and the valuation officer can present your cases. The Tribunal will decide which party will present their case first.
During the hearing:
- the Tribunal will ask you and the valuation officer to present your cases
- you will be able to ask the valuation officer questions
- the valuation officer will be able to ask you questions and
- the Tribunal can ask you and the valuation officer questions
If you or your representative do not attend the hearing, the Tribunal may dismiss your appeal.
The Tribunal can give their decision verbally at the end of the hearing. However, most Tribunals send their decisions by post and they will tell you when you can expect to receive it. By law, the Tribunal must give you a written copy of the reasons for their decision.
Tribunals base their decisions on the evidence put before them. They do not have to accept either of the values put forward by you or the valuation officer. They may increase rateable values rather than reduce them, although this is unusual. Any increase would only apply from the date of the decision.
The Tribunal can review their decision in certain cases. You can also appeal to a superior court if you are not happy with their decision. When the Tribunal sends you their notice of decision, they will also send you details of what you can do next if you are not happy about the outcome of the hearing.
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