Rating headline and deadlines: two final dates for changes to the 2010 List

Published on: 20th September 2017

In April this year we saw the first business rates revaluation in seven years. The revaluation changed the amount that millions of businesses across the country will pay in business rates. It also came with a raft of headlines concerning what impact the new appeals process; Check Challenge Appeal (CCA) and Valuation Office Agency (VOA) job cuts, will have on how businesses can appeal their business rates.

But amongst all the recent noise, we haven’t heard much about the final appeal deadlines relating to the previous Rating List. Rob Cohen, Partner our business rates team, talks us through a couple of deadlines that all businesses should be aware of.

“There are two final deadlines for businesses to be able to appeal, and see a potential reduction, in their rateable values from the 2010 Rating List. After these dates, contesting rateable values will be limited to the new rateable values in the 2017 Rating List.

“The first date to be aware of is 30 September 2017, which is the deadline to place an appeal citing a relevant court or tribunal decision. This includes anything from the Supreme Court decisions that have hit the headlines over the last couple of years, to Valuation Tribunal decisions which might concern a small parade of shops.

“Two major Supreme Court cases which will impact rateable values for many property owners, occupiers and developers are Woolway v Mazars (now being referred to as the staircase tax), which related to units of assessment and whether properties should be assessed as one or more assessment. The other is the Newbigin v Monk case, which concerned the approach to be taken for properties undergoing redevelopment works.

“Over recent years there have also been Upper Tribunal decisions which affect businesses in the healthcare, leisure and public sectors. These include the correct valuation methodology for surgeries and museums, as well as decisions relating to the valuation of restaurants, premises affected by changes in competition, and many more.

“To make a valid appeal, a business will need to state why the decision is relevant, giving a causal link between their property and the court decision.

“The second deadline to be aware of is 31 March 2018. This is when the VOA has to have served any notices going back into the 2010 Rating List. Up until that date, where a property has been physically altered between April 2010 and March 2015, the VOA can amend the rateable value from 1 April 2015, or can alter the assessment from the date of the event if the physical change occurred after 1 April 2015. Once a notice has been served, there is a six month window to place an appeal challenging it.

“Once these two deadlines have passed, the door will be firmly shut on the 2010 List and the only changes a business can make will be those arising from the appeals already in the system, which presently stands at a staggering 230,000.”

To find out whether your business could submit an appeal before these deadlines, or for general advice on business rates and how to appeal your rateable value, please contact Rob Cohen on 0113 221 6120 or email him at rob.cohen@sw.co.uk

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Barclay review into business rates is a step in the right direction for Scotland

In a report that has been keenly anticipated by the business rates sector, the Barclay review group published their Scottish business rates review earlier this week. The Barclay review group was created to provide recommendations on reforming the current business rates system in Scotland. The group is chaired by Ken Barclay, former banker at the Royal Bank of Scotland and met numerous times over the past few months to compile the report.

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In a report that has been keenly anticipated by the business rates sector, the Barclay review group published their Scottish business rates review earlier this week.

The Barclay review group was created to provide recommendations on reforming the current business rates system in Scotland. The group is chaired by Ken Barclay, former banker at the Royal Bank of Scotland and met numerous times over the past few months to compile the report.

[fulltext] =>

Graham Isle, partner in our business rates team commented on the report, “This was a very welcome report for the Scottish business rates system, much like the current system in England it is in dire need of reform.

“The report has highlighted a number of key recommendations to the Scottish Government and I look forward to hearing their response. In particular, it will be interesting to hear what Secretary for Finance, Derek Mackay has to say, as he welcomed the review’s publication and remarked that the government would respond swiftly”.

“I believe that the key recommendations within in the review are the call for more frequent revaluations and a reduction in the period between valuation and implementation of the new valuations, currently this takes two years and means at the start of each rating list many property valuations are already outdated.

“There are also calls for the small business bonus scheme to be evaluated, town centres to be provided with more support by expanding fresh start relief and the large business supplement reduced.”

If you have any questions on the report or would like to find out more information, please contact Graham on 0113 221 6119.

Click here to view the full report.

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Changes in the way business rates are appealed

On the 1st April 2017 the new rating lists were published across England and Wales and from that date, businesses looking to challenge their business rates were required to do so through HMRC’s Government Gateway. One of the biggest changes to business rates following the 2017 Rating Revaluation was the introduction of the ‘Check, Challenge, Appeal’ in an attempt from the government to reform the rating appeal system. A key component of the new system is that it will be necessary for ratepayers to set up a secure Government Gateway account, add their properties and appoint an agent to act on their behalf by electronically managing the check, challenge and appeal process.

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On the 1st April 2017 the new rating lists were published across England and Wales and from that date, businesses looking to challenge their business rates were required to do so through HMRC’s Government Gateway.

One of the biggest changes to business rates following the 2017 Rating Revaluation was the introduction of the ‘Check, Challenge, Appeal’ in an attempt from the government to reform the rating appeal system.

A key component of the new system is that it will be necessary for ratepayers to set up a secure Government Gateway account, add their properties and appoint an agent to act on their behalf by electronically managing the check, challenge and appeal process.

[fulltext] =>

You may already have a Gateway account set up to complete other tasks online. If you already have an account then you can follow the steps in our guide here.

If you don’t currently have an account then please follow the steps in our guide to setting up a Government Gateway account, registering properties and appointing an agent here.

To appoint Sanderson Weatherall as your agent please use the code below.

40523

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/news/8-latest-news/1262-changes-in-the-way-business-rates-are-appealed?layout=default&breadcrumb=noimage

National rating team strengthened with partner appointment

We have recently strengthened our national rating team with the appointment of Rob Cohen, who joins our Leeds office as a partner. Rob has 12 years’ experience specialising in the provision of rating advice for clients across the North of England. During this time he has been instrumental in saving clients over £25million on their business rates bills.

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We have recently strengthened our national rating team with the appointment of Rob Cohen, who joins our Leeds office as a partner.

Rob has 12 years’ experience specialising in the provision of rating advice for clients across the North of England. During this time he has been instrumental in saving clients over £25million on their business rates bills.

[fulltext] =>

He joins the firm following six years at Colliers in Leeds, and five years prior to that working in our Newcastle office. Commenting on his return, Rob said “Sanderson Weatherall has a long history of providing expert property advice in the market I operate and has a strong team of experts and loyal client base due to their service excellence. I was particularly keen to return due to their clear strategy for the future and the opportunities this presents. I believe the company is going places and want to be part of that journey.”

Rob will be responsible for providing advice to public and private sector clients in order to mitigate their business rates liability.

Richard Farr, partner in our rating team said, “We are thrilled to welcome Rob back to Sanderson Weatherall. Having worked with him previously I have no doubt that he will be an invaluable asset to our team.

“Rob’s reputation and vast experience will help to cement our reputation as one of the leading business rates advisors and we look forward to moving forward with Rob on board.”

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