Valuation for Business Rates
The Valuation Office Agency (VOA) is responsible for assessing the rateable value of non-domestic property and is an agency of Her Majesty's Revenue and Customs. All non-domestic property is revalued every five years (for business rate purposes). A revaluation of property took place with effect from 1 April 2010 and the
rateable values effective as of 1 April 2010 represent the annual open market value of the property as at 1 April 2008.
- The District Valuation Office, 2 Victoria Avenue, Harrogate, HG1 1TN, or
- Harrogate Borough Council, Scottsdale House, Springfield Avenue, Harrogate, HG1 2SD
The VOA may alter the rateable value if they believe that the circumstances of the property have changed. The ratepayer (and certain others who have an interest in the property) can also appeal against the value shown in the list if they believe it is wrong. Further information about
making appeals against valuation (link opens in new window) can be found on the VOA website or by telephoning 03000 506400.
If you cannot agree with the VOA your case will be referred automatically after three months as an appeal to a Valuation Tribunal.
Please note:
- Making an appeal does not allow you to withhold payment of business rates
- If your appeal is successful you will receive a refund of any overpaid business rates. Interest will be paid providing recovery action has not been instigated by obtaining a liability order at the Magistrates Court
Can I get my property taken out of the rating list altogether?
If your property is not capable of beneficial occupation, for instance, if it is in poor condition and cannot be economically repaired, the VOA may judge that it should be taken out of the rating list altogether.
However, please be aware that if the state of your property is damaged for the purposes of avoiding rates, the VOA will be required to disregard the change in the property's state when assessing it's rateable value. This is under the new anti-avoidance legislation introduced by the Government. For example, if the roof is removed from an empty property for the purpose of avoiding rates, it may be valued as if the roof had not been removed.