Revaluation appeals (2010 and 2017 cycles)

Information on appeals against the 2017 revaluation is collected in part 5, and on appeals against the 2010 revaluation in part 6 of the return. A large majority of appeals against these revaluations have now been resolved.

These parts consist of three sections, plus a totals line at the top of the return, and a comments box at the bottom of the return.

Totals

The number of subjects for which an appeal was lodged, and the original rateable value, are calculated automatically based on sections A, B, and C. The number of appeals (which can be the same or higher than the number of subjects) should be entered when completing the return.

Sections A and B

Section A relates to subjects for which all (or the last) appeals were resolved before the start of the return quarter. Section B relates to subjects for which all (or the last) appeals were in the return quarter. Each subject should only be reported in these sections when all appeals for that subject have been resolved. Section A is generally pre-populated, but may be amended when the return is being completed.

Both sections have two lines:

• All subjects – include all subjects for which all (or the last) appeals were resolved in the relevant period, regardless of a change in rateable value.
• Resulting in RV change – include only subjects for which all (or the last) appeals were resolved in the relevant period, and for which the result was a change in the ratable value. This information is not collected for appeals against the 2010 revaluation.

Section C

Section C asks for information on subjects with outstanding appeals. Please enter the number of subjects, even if there is more than one appeal for a subject. Subjects should move ‘out’ of this line only when all appeals have been resolved.