BUSINESS RATE APPEALS
WHAT CAN I DO IF I FEEL THE NON-DOMESTIC RATE CHARGES ARE TOO HIGH?
The non-domestic rate is a national tax set by Central Government. This Council, or any other Billing Authority, cannot therefore alter the amount of the rates due. The only remedy is to appeal against the Rateable Value by completing a PROPOSAL FORM available from Westmoreland House, Strand Parade, Goring, Worthing, BN12 6EA. Telephone 0845 602 1507 or on the Valuation Office website
WHEN CAN I APPEAL?
The effect of successful appeals against values shown in the rating list that came into force on 1 April 2010 will normally be back dated to that date, although there are exceptions to this. Further information about these arrangements may be obtained on www.businesslink.gov.uk
REASONS FOR APPEALS
You can appeal against the Rateable Value for your property, if you believe that the value shown in the list is wrong, the valuation officer changes your Rateable Value for any reason or there is a ‘material change in circumstances’ which you believe affects the value of your property, such as:
- a change in physical state (adding or demolishing part of a building for example)
- a change in its use
- a physical change in the locality
- a change in the use of a neighbouring property.
WHAT HAPPENS WHEN I APPEAL?
Once the District Valuer has received your Appeal (Proposal) he will contact you with the intention of reaching a mutual agreement. If both parties cannot agree then the District Valuer will refer your Appeal (Proposal) to the Valuation Tribunal. You will be advised by the Valuation Tribunal as to the time and location of the Hearing.
HAVING MADE AN APPEAL, CAN I STOP PAYING MY RATES?
No. The Government’s Regulations require you to pay the rates based on the current Rateable Value until the appeal has been concluded, If you are successful in your appeal and the Rateable Value is reduced, then any overpayment of rates made will be refunded to you. Provided payments have been made on time, interest is awarded at a rate specified by the Government annually.