Business Rates Updates - Where are we now and where are we going? Breakfast Meeting

Overview

From 1st April 2023 a new rating appeal system was adopted in Wales, which broadly replicates the Check, Challenge, Appeal (CCA) system introduced in England in 2017.

The introduction has reduced the number of appeals received in the first 9 months of the list to just one third.  There were 1,130 checks submitted in Wales compared to 3,070 appeals submitted during the same period April 2017 to December 2017.

The new appeal system replaces the previous more user-friendly system where a ratepayer or their agent could make a proposal to alter the valuation of their non-domestic property in a simple format.  

Ratepayers in Wales are now required to follow the CCA process using the Valuation Office Agency’s Check and Challenge digital service.

The Valuation Office Agency’s digital service enables the ratepayer to: 

• Check the rateable value (RV) of their property;
• Tell the VOA if their property details need changing;
• Tell the VOA if they think their rateable value is too high;
• Appoint an agent to deal with their business rates on their behalf.

The initial registration on the Valuation Office Agency Check and Challenge digital service must be undertaken by the ratepayer. To register the ratepayer must have a Government Gateway account.

Since the introduction of CCA ratepayers have encountered problems in the initial registration process. The portal requires confirmation of identity, if an employee is completing the registration on behalf of the employer business, the employee must confirm their identity providing their personal credentials. Understandably, there is a reluctance to do this.

The new system was designed to eliminate speculative appeals, the ratepayer or their agent is required at Challenge stage to provide a written document detailing a reasoned valuation and evidence.  This document must be compelling and complete as there is very little opportunity to add evidence after this stage.

This Breakfast Meeting at the RICS Wales Office, Morgan Arcade, Cardiff, will be led by Jane Shankland (Director - Cooke & Arkwright) and Helen Edwards (Partner - Gerald Eve).