New rateable values for the purposes of business rates come into
effect on 1 April 2000. The Valuation Office Agency has carried out
its five-yearly revaluation of non-domestic properties, based on
their rental value at 1 April 1998, and landowners will be notified
of the revised values and served with rates bills, in March or
Advance information as to the new rateable values
can be obtained by searching the draft Rating List at the Valuation
Office's website, (http://www.voa.gov.uk), by contacting the
business rates department of the relevant local authority, or by
phoning 0845 602 1507.
Appeals against the new list values cannot be made
until the list formally comes into force on 1 April, although a
ratepayer may propose alterations to the proposed values before
then (if the alteration is not accepted, it will be converted into
an appeal and referred to the Valuation Tribunal).
An appeal may be made from 1 April 2000. However,
only those appeals lodged by 30 September 2000 will be fully
Ratepayers should also remember that appeals to the
existing 1995 list may be lodged any time before 31 March 2001.
The government is in the process of reforming the
appeals system, and is to publish an explanatory leaflet in
If you would like any further information please
contact Catherine Montgomery on 020 7367 2476 or e-mail