Appeals

You can appeal against the rateable value shown for your property in the 2005 Rating List at any time before the next revaluation (1 April 2010).

Appeals can no longer be made for entries in the 1990, 1995 and 2000 Rating Lists unless you are appealing against an alteration made by the Valuation Officer.

You can appeal if, for example:

  • You believe the rateable value of your property is incorrect
  • There has been a change in the use of the property
  • There has been a change in the locality which has affected the value of the premises
  • Part of the property has been demolished or added to
  • The Valuation Officer changes your rateable value and you believe it is inaccurate
  • There has been a change between domestic and non-domestic use
  • There has been a merger or split of a property
  • You wish to appeal against a decision made by a tribunal or court.

You should make an appeal as soon as possible, as there are rules which apply in certain circumstances which prevent alterations in the Rateable Value from being backdated prior to the current years rating list. For a complete list of grounds for an appeal, see the Valuation Office Agency website.

Who can appeal?

You can appeal against the rateable value of a property if you are the occupier or if you have a legal interest in the property (for example as owner, leaseholder, tenant etc).

How do I appeal?

If you think the rateable value of your property is wrong you should contact the Valuation Officer at 72 Church Street, Liverpool, L1 3AY. Tel: 0151 802 1000 or email liverpoolgroup.vo@voa.gsi.gov.uk  Alternatively, a proposal can be completed and more detailed information found at the Valuation Office Agency website.

Do I have to pay if I have an appeal outstanding?

You must continue to pay your Business Rates whilst any appeal is pending, otherwise recovery action will continue and you may receive a summons. If your appeal is successful all overpaid Business Rates will be refunded on request, usually with payment of interest as long as you have paid in accordance with your bill and a Liability Order has not been obtained.

Completion Notices

Completion Notices are issued by the Council to identify the date when work on a new building or conversion should be complete. If the Council believes that work on a property can reasonably be completed within the next 3 months, a completion notice can be issued stating the date of completion. The significance of a completion notice is that it determines the date from which the unoccupied property exemption will start, after which time Business Rates will become payable provided the property remains empty. Certain types of property are exempt from empty property rates, see Unoccupied Property Rating.

If you are sent a completion notice, with which you disagree, you can appeal direct to the Valuation Tribunal within 4 weeks of the notice being sent. Alternatively, you can contact the Council to discuss a revised completion date.

What is a Valuation Tribunal?

You will be notified by the Valuation Officer if your appeal is referred to a Valuation Tribunal. Valuation Tribunals are wholly independent of the local Council and the Valuation Office. The Tribunal will contact you in order to arrange a date for the hearing. A Tribunal hearing will not cost you anything unless you choose to employ someone to present your case.

The Tribunal will take into consideration the case put forward by both parties before deciding the outcome of the appeal. If both parties agree, your case can be dealt with by written representation, without you having to attend a hearing.

If the Tribunal upholds your appeal, the Valuation Officer will have to alter the Valuation List and the Council will issue you with a revised bill in accordance with our Customer Service Standards.

The Valuation Tribunal's decision is normally final, however an appeal may be made to the High Court, but only on a point of law.