Challenging your rateable value

If you believe your property's rateable value is too high, you can challenge it. The process is called 'Check, Challenge, Appeal' in England and Wales, with similar processes in Scotland and Northern Ireland.

Business rates appeal process (Check, Challenge, Appeal)

Three-stage process for challenging your property's rateable value in England.

Businesses that believe their rateable value is too high must follow the Check, Challenge, Appeal (CCA) process. This applies to the 2023 rating list (based on 1 April 2021 values).

Important Business rates must continue to be paid during the process. If the appeal succeeds, a backdated refund is issued.

Time limits

Check: Can be started at any time during the rating list (until 31 March 2026 for the 2023 list)
Challenge: Must be submitted within 4 months of completing the Check stage
Appeal: Must be submitted within 4 months of Challenge decision

When to consider an appeal

Common grounds for appeal include:

Your RV is higher than similar properties nearby
Physical changes to the property (eg demolition, damage, change of use)
Market conditions have significantly changed since the valuation date
Errors in property details (floor area, location, facilities)

Consider hiring a rating surveyor for complex cases. Many work on a 'no win, no fee' basis.

Check and challenge your rateable value

Revaluation cycles

Rateable values are periodically updated through revaluations to reflect changes in the property rental market. This ensures rates bills are based on current market values.

Business rates revaluation cycle

How and when rateable values are updated across the UK.

Rateable values are updated through a revaluation process that now happens every 3 years instead of every 5 years. This ensures business rates better reflect current market conditions.

Current rating list: 2023 list (based on rental values as of 1 April 2021)
Next revaluation: 2026 list (based on rental values as of 1 April 2024)
Future cycle: 3-yearly revaluations from 2026 onwards
Antecedent valuation date: Rateable values based on market rents 2 years before list takes effect

What revaluation means for you

When a new rating list comes into effect:

Your rateable value will be recalculated based on market rents from the antecedent date
If local rental values have increased, your RV may go up
If rental values have fallen, your RV may go down
The multiplier is also adjusted to keep total rates income roughly stable nationally

Transitional relief: To prevent sudden large increases, transitional relief caps how much your bill can rise each year following a revaluation.

Check your new rateable value (2026 list preview)

Paying your business rates

Business rates are collected by your local council (billing authority). You'll receive a rates bill in February or March each year for the following tax year (April to March).

Payment options:

Monthly instalments: Usually 10 monthly payments from April to January
Annual payment: Pay in full, sometimes with a small discount
Direct Debit: Most councils offer Direct Debit (recommended to avoid missed payments)

Late payment consequences:

Reminder notice after missed payment
Loss of instalment rights after second missed payment (full amount becomes due)
Court summons and liability for court costs (£70-£150)
Bailiff action to seize goods
Bankruptcy proceedings for persistent non-payment

Check your rateable value

Look up your property on the VOA website (England/Wales), Scottish Assessors (Scotland), or LPS (Northern Ireland).
Calculate your rates bill

Multiply your rateable value by the appropriate multiplier for your nation and property size.
Apply for relief schemes

Contact your local billing authority to claim small business relief, RHL relief, or other applicable schemes.
Set up Direct Debit

Arrange monthly Direct Debit payments to avoid missing deadlines and facing penalties.
Challenge your valuation if incorrect

Use the Check, Challenge, Appeal process if you believe your rateable value is too high.
Plan for revaluation changes

Check if your property is due for revaluation and budget for potential increases (or decreases) in rateable value.

Business Context Testing

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Challenging your business rates and revaluation

Challenging your rateable value

Revaluation cycles

Paying your business rates

Check your rateable value

Calculate your rates bill

Apply for relief schemes

Set up Direct Debit

Challenge your valuation if incorrect

Plan for revaluation changes

Compliance Assistant

🧪 Business Context Testing

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Challenging your rateable value

Revaluation cycles

Paying your business rates

Check your rateable value

Calculate your rates bill

Apply for relief schemes

Set up Direct Debit

Challenge your valuation if incorrect

Plan for revaluation changes

Related guides in Tax & Finance

Business Context Testing

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