Business rates valuation and appeals

Every three years the Valuation Office Agency (VOA) updates the rateable values of over 2 million commercial properties in England and Wales. This process reflects changes in the market and is known as a revaluation. The next revaluation will come into effect on 1 April 2026. 

A rateable value is the amount of rent a property could have been let for on a set valuation date. For the 2026 revaluation, that date is 1 April 2024. Your rateable value isn’t the same as the rent you are paying on your property.

As your local council, we use these rateable values to calculate business rates bills. 

At a revaluation, business rates bills may increase, decrease, or stay the same. A rise in your rateable value does not necessarily mean your business rates bill will increase by a similar amount.

Contacting the Valuation Office Agency 

As your local council, we are responsible for anything to do with your business rates bill including adding any relief you might be eligible for.

The VOA is responsible for the valuation of your property. You should contact the VOA with any questions about your property’s rateable value. 

Finding your rateable value 

You can now view your property’s current and new rateable value through the VOA’s find a business rates valuation service on GOV.UK. You can use this service to see the details the VOA holds for your property and compare your property’s rateable value with similar properties in the area.

What to do if you think your valuation is incorrect

If you think your valuation is wrong or want to make any changes to your property details (such as floor area sizes and parking) you will need a business rates valuation account.

You cannot formerly challenge your new valuation until 1 April. However, you can update the details the VOA has about your property or tell them if you think your valuation is wrong.

Any changes made to your current valuation could result in your rateable value going up or down. This may also affect your new valuation from 1 April 2026.

Requesting changes to your current valuation

You have until 31 March 2026 to request any changes to your current rateable value using your business rates valuation account. After 1 April 2026 you will only be able to make changes to your new valuation.

If you do not have an account or have not accessed one for some time, you should register now. It can take up to 15 working days to complete the verification process and claim your property.

Working with a business rates agent

You can manage your business rates yourself. If you want to appoint an agent, the VOA has published information about how to choose a business rates agent.

If you want to authorise an agent to act on your behalf, you can appoint one using a business rates valuation account. Get more information on everything you need to know about this revaluation on the VOA’s website.

We are aware that self-catering holiday accommodation owners have been asked to complete occupancy forms from the Valuation Office Agency (VOA). Properties must be available for at least 140 days and used for at least 70 days per year. Otherwise, they are classified as domestic and subject to Council Tax.

Professional advice recommended

If you receive an occupancy form request, we strongly recommend that you seek professional advice to ensure accurate information is provided.

Reclassification and appeals

• Properties may be reclassified from business to residential, making them liable for Council Tax
• If you disagree with the assessment, you can appeal to the VOA

Appeal process

• Blackpool Council will pause the recovery process for 90 days if you provide evidence that an appeal is submitted
• The VOA aims to resolve appeals within 90 days but may take up to six months during busy periods
• If your appeal isn't resolved within 90 days, contact us to discuss an extension

Additional support

You can also contact your Member of Parliament for support.

For most properties that are rented, there are three stages to a valuation:

The VOA collects rent evidence (rent and lease agreement details) for most non-domestic properties. This evidence is analysed and adjusted by VOA surveyors to ensure that all evidence is considered fairly. The approach will be different, depending on the type of property (for example, bed and breakfast properties are valued using different information from shops).

For most properties, they set common basic values per square metre for similar properties in the same area. Larger properties may have a lower value per square metre, in the same way that buying items in bulk will usually mean a lower individual price per item.

The VOA then adjusts the basic value per square metre to reflect the property’s individual features and applies this to the floor areas.

Some properties are not valued by using the floor area, so the valuation approach uses another means of comparison, for example for a bed and breakfast property a basic value is applied to the number of bed spaces. 

Further information on setting rateable values

From 1 April 2023, customers will only be able to make a check against the 2023 rating list. As the 2017 rating list will be closed there are only limited circumstances in which further amendments may be made to it. These are:

Following outstanding checks submitted prior to 1 April 2023 and any subsequent challenges and appeals.

The VOA can alter the 2017 list up to 31 March 2024. This allows us to clear existing cases/reports and enables you to submit reports that have a retrospective element regarding the 2017 list. If we make any alterations to the 2017 list, we will advise the customer that they have the right to make a Check within 6 months of the date of our alteration.

A customer has the right to challenge the 2017 list on the grounds of a tribunal or court decision, provided a check has been made by 30 September 2023.

After 31 March 2024 the 2017 list may only be altered because of a challenge or appeal.

There is a three-step process to dispute the valuation of your premises. This is known as check, challenge, appeal and is summarised as follows:

Check

There are 2 parts to a property’s valuation:

• The factual details, such as the address, description, floor areas and number of rooms
• The value of them

If you want to challenge the value, you need to first agree the correct factual details with the VOA. This is called a ‘check’.

Challenge

Once the property has been 'checked' if you still disagree with the valuation, you may lodge a 'challenge'. The grounds for a challenge include:

• The valuation was wrong when the rating list was created
• There’s been a change to the property or surrounding area that should be shown in the ratable value (for example, long-running roadworks)
• A change made to the valuation by the VOA is wrong, or hasn’t been made
• The date of a change made by the VOA is wrong
• The property should be split into more than one property, or combined with others into a single property
• A property should be removed from, or added to, the rating list
• The valuation is wrong due to a legal decision on another property
• The property details are wrong or incomplete

Appeal

If the property has been 'checked' and any discrepancies have been 'challenged', if you still disagree with the way the property is valued you may appeal to the valuation tribunal who will hear your legal basis against the VOA's decision.

Please note: Blackpool Council are not involved in any stage of this process. Whilst awaiting the outcome of a query or an appeal, you must continue to pay all your business rates at their current level.

If any physical changes are made to your property for example, building or demolishing an extension, you should report these changes to the valuation office directly.

Whilst awaiting the outcome of a query or an appeal, you must continue to pay all your business rates at their current level.

On business rates, you can read:

• How the Valuation Office value hotels
• How the Valuation Office value pubs across England and Wales
• How to choose a business rates agent