Home: Community: Money: Business rates (National Non-Domestic Rates)

Rateable values

Business rates - March 2011
business.rates@kirklees.gov.uk

What is a rateable value?
Can I see a list of rateable values?
When will you review rateable values?
What if there's a change that may affect the rateable value?
Can I appeal against the rateable value?
Do I have to pay if I've appealed against the rateable value?
What happens if the rateable value changes?
Business rates - Contact details

What is a rateable value?

All non-domestic properties have a rateable value, drawn up and maintained by the Valuation Office Agency.


This broadly represents the yearly rent the property could have been let for on the open market on a particular date. For the revaluation that came into effect on 1st April 2010, this date was set as 1st April 2008.


The rateable value of your business property will show on the front of your bill.

Can I see a list of rateable values?

The rateable values of all non-domestic properties in Kirklees are shown in the local rating list. You can search for rateable values on the Valuation Office Agency’s website.


You can see copies of the local rating list at:

When will you review rateable values?

The Valuation Office Agency revalue all non-domestic properties every five years at a general revaluation. The current rating list is based on the 2010 revaluation.


Five-yearly revaluations make sure each ratepayer pays their fair contribution and no more, by ensuring that the share of the national rates bill paid by any one ratepayer reflects changes over time in the value of their property relative to others. Revaluation does not raise extra money for the government.


Whilst the 2010 revaluation will not increase the amount of rates collected nationally, within this overall picture, over a million properties will see their business rate liabilities reduced and some ratepayers will see increases.


The next revaluation is due in 2015.

What if there's a change that may affect the rateable value?

The rateable value of your property may change if:

  • you physically alter your property and increase or decrease the amount of floor space
  • all or part of your property is used for a different purpose (for example, from storage to retail)

The valuation officer will re-value the property and may change the rateable value.

If there is less floor space in the property and the valuation officer has agreed to re-value it, we may be able to agree a temporary payment arrangement based on a lower rateable value. Please contact us if you want to discuss a temporary payment arrangement. When the valuation officer has re-valued the property, the temporary payment arrangement will end. You must then pay the new amounts shown on your new business rates bill

If you and the valuation officer do not agree about the rateable value, you can appeal to a tribunal.

Information about the circumstances that may change the rateable value of your property is available from the valuation office at the above addresses, or on the Valuation Office Agency's web site.

Can I appeal against the rateable value?

You (and anyone who has an interest in the property) can ask for a change in the rateable value. You can do this if you think the circumstances of the property have changed, or if you think that the rateable value is wrong.

It doesn't cost anything to appeal against the rateable value. You do not need to have a rating adviser to represent you in your appeal.

Rating advisers
If you want to pay for a rating adviser to represent you, members of the Royal Institute of Chartered Surveyors (RICS) and the Institute of Revenues, Rating and Valuation (IRRV) are qualified to do this and are regulated by rules of professional conduct.

Always check that they have the necessary knowledge and expertise, as well as appropriate indemnity insurance before you employ a ratings advisor.

It is recommended that you seek the advice of a rating adviser who complies with the Code of Practice (PDF) from rating surveyors developed jointly by the RICS, the IRRV and the Rating Surveyors Association (RSA).

Take great care and, if necessary, seek further advice before entering into any contract.

Do I have to pay if I've appealed against the rateable value?

Yes. You are legally obliged to keep paying your business rates based on the current rateable value of your property, whilst your appeal is being dealt with.

If you do not pay your bill until your appeal has been heard, we can take legal action to recover any unpaid rates.

What happens if the rateable value changes?

If the valuation officer changes the rateable value of your property, or if your appeal is successful, the valuation officer will tell you, and the council, about the change to your property's rateable value. We will then recalculate your account based on the new rateable value.

We will refund any overpayment plus interest if your rateable value is reduced.

If you do not pay your business rates instalments by the dates shown on your bill, we will take action to recover the money. You will also lose the right to receive interest on any overpayment.

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