Rateable values and how to appeal

All non-domestic property has a rateable value set by the Valuation Office, unless it is exempt. Exempt properties include churches, public parks, agricultural land, and buildings.

The Valuation Office is an agency of the Inland Revenue. It draws up, and maintains, a full list of all rateable values and revaluations are carried out every five years. The rateable value broadly represents the yearly rent the property could have been let for on the open market on a particular date. On 1 April 2010 a new rating list came into force and the valuation date was set as 1 April 2008.

If you wish to check your rateable value or that of any other property, follow the link to the Valuation Office website on the right of the page. Search facilities are provided to help you find the property you are looking for.

Rateable value appeals

The ratepayer (and certain others who have an interest in the property) can appeal against the value shown in the list if they believe it is wrong. Further information on the grounds for making an appeal, and on how to make one, can also be found on the Valuation Office website, and their leaflet entitled "Business Rates - Getting Professional Advice" can be downloaded from our main Business Rates page.

The Business Rates is a national scheme devised by Central Government over which local authorities have very little discretion.