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The Valuation Office Agency (VOA) regularly reassesses and updates the rateable values of all non-domestic properties. This is called a revaluation. This is done to maintain fairness in the system by redistributing the total amount payable in Non-Domestic Rates, reflecting changes in the property market. Revaluation does not raise extra revenue overall.
The rateable value is assessed by the VOA, which is an agency of HM Revenue and Customs.
A property's rateable value is an assessment of the annual rent the property would attract if it were available to let on the open market at a fixed valuation date:
If you think your rateable value is incorrect, you will need a business rates valuation account to tell the VOA. You must continue to pay your business rates as normal until a decision has been made.
You can find more information on the 2023 Revaluation, rateable values, and Non-Domestic Rates on the Government's website . There is a Frequently Asked Questions document and you can also estimate your Non-Domestic Rates bill, including any small business rate relief the council may apply.
For further information, please contact Revenues: