Rent Reviews and Rating Assessments

5. Challenging Your Rates

The rateable value of your premises is assessed by HMRC's Valuation Office Agency.

5.1 There are two main grounds of appeal:

• The rateable value of the premises is higher than the open market rental value of the premises on the 1 April 2003.
• The premises are adversely affected by a change in circumstances. For example, structural alteration of the premises, a road closure or building works.

5.2 Your appeal is considered by a local Valuation Officer, who will discuss the matter with you.

• A professional adviser can advise you and appeal on your behalf.
• You can appeal yourself using a standard form, or on the Valuation Office Agency's website.
• The Valuation Officer will advise you when he or she is ready to discuss the appeal.
• If you cannot agree a revised assessment, you can take your appeal to a valuation tribunal.

5.3 If your rates appeal is successful, you receive a rates refund.

• This might be a cheque, a reduction in the amount of your monthly payments, or a credit for the next year.
• You usually receive interest on the amount owed to you.