Revaluation appeals (2026 and 2023 cycles)

Data on appeals against proposal outcomes is collected in parts 2 (for 2026 revaluation) and 4 (for 2023 revaluation). Please include all subjects for which appeals are known to have been lodged with the Local Taxation Chamber.

We are aware that there may be a lag between the appeals being lodged and/or resolved, and their reporting to the Assessors by the Local Taxation Chamber. These parts therefore ask for information (numbers of appeals or subjects and rateable values) known to the Assessor at the time of completion.

In parts 2 and 4, the ‘original rateable value’ has been replaced with ‘rateable value after the proposal outcome (appealed RV).’ This may differ from the original value against which the proposal was originally lodged. This will allow us to accurately calculate the total rateable value lost due to challenges, by adding the loss at the proposal stage and the loss at the appeal stage.

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 rateable value after proposal outcome, 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 are known to have been resolved before the start of the return quarter. Section B relates to subjects for which all (or the last) appeals are known to have been resolved 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 are known to have been resolved in the relevant period, regardless of a change in rateable value. Include also subjects for which appeals were lodged, but withdrawn before a hearing.
• Resulting in RV change – include only subjects for which all (or the last) appeals are known to have been resolved in the relevant period, and for which the result was a change in the ratable value. Include also subjects for which a change in rateable value was agreed before a hearing, and for which the appeals were therefore withdrawn.

Section C

Section C asks for information on subjects with known 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 are known to have been resolved.