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Valuation For Business Rates
The Valuation Officer of the Valuation Office Agency (VOA) is
responsible for assessing the rateable value of non-domestic
property. The VOA is an agency of the Inland Revenue and not part
of Harrogate Borough Council. All non-domestic property is revalued
every five years. From 1st April 2005, the rateable value of a
property represents its annual open market rental value as at 1st
April 2003.
The values of all property in respect of which rates are paid
to your authority are shown in the local rating list, a copy of
which may be inspected at:
- the Valuation Office, Windsor House, Cornwall Road, Harrogate, or
- at Harrogate Borough Council, Scottsdale House, Springfield Avenue, Harrogate.
The local rating list may also be viewed on-line at Valuation
Office Agency.
The Valuation Officer may alter the rateable value if he
believes 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 can be found on the VOA website or by telephoning (01423)
830800.
Successful appeals against values shown in the rating list
that came into force on 1st April 2005 will normally be backdated
to that date, although there are exceptions to this. Further
information about these arrangements may be found on the VOA
website
If you want to appeal against a rateable value, you should
apply to the Valuation Officer and not to the Council.
If you cannot agree with the Valuation Officer 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 rates. Interest will be paid providing recovery action has not been instigated by obtaining a Liability Order at the Magistrates Court
last updated 09/03/07