Types of appeal 

The Valuation Tribunal for England and the Valuation Tribunal for Wales carry out independent reviews of business rates appeals against: 

• the rateable value of a property set by the Valuation Office Agency (VOA)
• a penalty notice issued by the VOA  
• a transitional certificate issued by the VOA  

When you can appeal a rateable value 

YouIf you need to takerequest changes to your rateable value, you need to first raise a check case with the VOA and then a challenge case. You can appeal to the Valuation Tribunal forif anyou independentdisagree reviewwith withinthe outcome of a challenge. 

You must appeal the rateable value with the Valuation Tribunal within: 

• 4 months of thea challenge decision.

  Ifdecision 

• 18 months of you submitting a challenge if the VOA has not replied to you  

When you withinsubmit 18your monthscase ofto the Valuation Tribunal, you submittingcan aonly challenge,include the evidence you alsosubmitted haveduring the rightcheck and challenge to appealthe VOA.  

The VOA will send a copy of your challenge and any other relevant documents to the Valuation Tribunal. if they request it. 

TypesWhen ofyou can appeal a penalty notice 

The ValuationVOA Tribunalissues handlesa appealspenalty against:notice if it finds that you have submitted false information in your check or challenge case. You can appeal a penalty notice if: 

• theyou entrydo innot have the ratinginformation listor –cannot provide it to the rateableVOA 
• you valuedid ornot someknowingly, otherrecklessly partor ofcarelessly thesend entryfalse information 
• ayou completionhave noticebeen issuedcharged by the billingamount authorityfor (locala council)large forproposer, but you are a property.small Thisproposer  

You noticeneed showsto appeal to the dateValuation Tribunal within 28 days from the councildate believeson the propertypenalty isnotice. 

When oryou willcan beappeal complete,a ortransitional substantiallycertificate  

A completetransitional andrelief fromcertificate whenis used to calculate your business rates shouldbills bein paid

It’sIf youryou responsibilitydisagree towith submitthe allrelief informationamount, relevantcontact tothe yourVOA. caseIf toyou thecannot Valuationreach Tribunal,an includingagreement, anythe evidenceVOA thatwill yousend wantan themappeal to consider.the Valuation Tribunal. 

After you appeal 

The VOAValuation willTribunal providesends a copynotice of hearing after accepting an appeal. You will have time to prepare your challengeevidence and anystatement otherfor relevantthe documentshearing.  

You have to thecontinue Valuationpaying Tribunalbusiness ifrates theyuntil requestyou it.receive the Valuation Tribunal’s decision. 

More information 

For more information on appealsappeals, you shouldshould contact contactthe Valuation Tribunal for England or the Valuation Tribunal for Wales.