How to Appeal Your Business Rates: The VOA “Check, Challenge, Appeal” Process Explained

If you believe that your business rates bill is incorrect—either because your property’s Rateable Value is too high or because local developments have reduced its value—you can challenge the valuation. In England, the Valuation Office Agency (VOA) operates a formal system called **”Check, Challenge, Appeal” (CCA)**. In this comprehensive guide, we explain step-by-step how the CCA system works, outline key deadlines, provide tips for gathering evidence, and show you how to present your case to the Valuation Tribunal.

The “Check, Challenge, Appeal” Process Explained

The CCA process is the mandatory route to appeal commercial property valuations in England:

1. Check: You review the property details on the VOA rating list (such as floor area, layout, and valuation calculations) to ensure they are accurate. You must confirm these details or propose corrections through the VOA portal. The VOA has up to 12 months to respond to your check.
2. Challenge: If the property details are correct but you believe the valuation is too high, you must submit a formal “Challenge” within 4 months of completing the Check step. You must provide a proposed Rateable Value alongside evidence (such as rental agreements or local valuation benchmarks). The VOA has up to 18 months to resolve the challenge.
3. Appeal: If you cannot reach an agreement with the VOA, you can submit an Appeal to the independent **Valuation Tribunal**. This must be done within 4 months of the VOA’s challenge decision notice. An appeal involves presenting your case to a panel, and there is a small fee (typically £150, which is refunded if you win).

To run calculations on how a reduced Rateable Value would impact your annual business rates bill, use our Business Rates Calculator.

When Can You Appeal Your Business Rates?

You can challenge your property’s valuation for several reasons:

• Incorrect Initial Valuation: You believe the VOA’s estimate of the property’s annual rent at the valuation date was too high.
• Material Change of Circumstance (MCC): Local physical changes have reduced your property’s value. Examples include major road closures, nearby building works, or flooding.
• Split or Merged Properties: Your property has been physically split into multiple units or merged into a single unit, requiring a valuation adjustment.

Tips for Gathering Valuation Evidence

To win a business rates challenge, you must provide robust evidence. General statements about trading conditions or high costs are not accepted. The VOA only considers:

• Comparable Rents: Actual lease documents showing that similar properties in the area have lower rental rates.
• Lease Details: Copy of your own commercial lease agreement if it was signed close to the valuation date.
• Impact Evidence: Photographic evidence of nearby developments, road closures, or physical disruptions that have impacted your business access.

References & Official Sources

This guide is formulated in accordance with the following official tax guidelines:

• Valuation Tribunal Service (VTS) Guidance: Official manual and appeal rules for England and Wales.
• VOA Rating Manual: Section 6 (rules governing challenges and appeals).
• Local Government Finance Act 1988: Regulations governing non-domestic rating appeals.

Frequently Asked Questions: Appealing Business Rates

Q: What is the Valuation Office Agency (VOA)?
A: The VOA is an executive agency of HMRC responsible for compiling and maintaining the rating lists for commercial properties in England and Wales.

Q: Do I have to pay my business rates bill while appealing?
A: Yes, you must continue to pay your business rates bill based on the current valuation while your appeal is being processed. If you win, your local council will refund the overpaid amount plus interest.

Q: How long does a business rates appeal take?
A: The entire process can take between 12 and 24 months. The VOA has statutory timelines to respond at both the Check (12 months) and Challenge (18 months) stages.