Fees for appeals on non-domestic rating valuations: consultation

Fees in England

In England, fees for rating appeals have applied since the current process for challenging and appealing against the rating valuation of a non-domestic property in England came into force in April 2017. The ‘Check, Challenge, Appeal’ (CCA) framework in England has three stages and within this, there is a fee at the appeal stage when the ratepayer may appeal to the Valuation Tribunal for England if no agreement has been reached with the Valuation Office Agency (VOA) at the earlier check and challenge stages.

The fees are £150 for a small proposer, and £300 for any other proposer. A small proposer is a person who during the previous 12 months has, on average, employed fewer than ten employees; and they have a balance sheet total (assets) or turnover of less than or equal to £2 million. Small proposers also include individuals who are not a business, community or voluntary body^[2].

The fee is refunded in full if the appeal is successful, or if the appeal is withdrawn. The fee is refunded in part if the appeal is decided without a hearing (£50 for a small proposer and £100 for any other proposer).

The fee is not payable if the VOA has not made a decision on a proposal or if there has been no agreement, and a period of 18 months beginning with the date on which the proposal was made has elapsed.

Fees also apply to appeals to the Upper Tribunal against Valuation Tribunal for England decisions.