Non-domestic Rating (business rates) Appeals

If you believe that the rateable value of your property for business rates is wrong, you should first contact the Valuation Office Agency (VOA) before contacting the Valuation Tribunal. The VOA determines the level of value that bills are based on; and so, they should be given a chance to look at the issue before raising it with us. You can find out how to contact the VOA through their main webpage:

Valuation Office Agency - GOV.UK (

If the VOA does not resolve the matter within timeframes which are set in law (the VOA will tell you what these are), the matter can be raised with us as an appeal. Anything related to a rating list made before 1 April 2023 will be sent to us automatically by the VOA. But if the issue relates to a property valuation made on or after 1 April 2023, you will need to fill out an appeal form and send it to us. A copy of the form is available below

Here is a video which briefly explains the process from 1 April 2023:



Online Appeal Submission

Appeal form and guidance
Rules: standard directions