Time Limits on Backdating Business Rate Lists – Changes in England

Time Limits on Backdating Business Rate Lists – Changes in England

There will be limits on the backdating of changes to rating assessments in England with effect from 1 April 2015.

From: Valuation Office Agency

First published: 4 December 2014

Part of: Business and enterprise and Tax and revenue

 

There will be limits on the backdating of changes to rating assessments in England with effect from 1 April 2015.

The Valuation Office Agency (VOA) sets the rateable value for non-domestic property. Local councils calculate the bill based on this rateable value.? The government has announced there will be limits on the backdating of changes to rating assessments with effect from 1 April 2015.

Changes as a result of a ratepayer appeal

If we receive your appeal on or after 1 April 2015 then the earliest we can back date any changes is that date. Your billing authority can only backdate any business rates rebate to that same date.

You will continue to have your full legal rights to appeal your rating assessment.

You can find out more about your valuation, including the details we have for your property using the VOA’s rating list application.

Changes as a result of the VOA receiving new information

We will continue to fulfil our legal obligations to alter rating assessments if new information comes to light indicating the valuation is inaccurate. Any alterations we make on or after 1 April 2016 can only be backdated to 1 April 2015.

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