Contrary to Local Authority Websites and inddded those of the District Valuer themselves,
there is no such thing as Business Rates. All properties are rateable and due for
entry on a list which the District Valuer is bound by Act of Pariliament to maintain.
Such properties are either domestic or non domestic and all save for exempt properties
such as agricultural buildings are liable to a charge.
For domestic properties the charge is derived from its value at 1st April 1991
For Non Domestic Properties is loosely based on its assessed rental value as at the
date of the list compilation currently 1st April 2008 for the 2010 list.
Cause for dispute arrises where the use of a property might be part domestic part
other in which case a composite valuation may apply
Another cause for dispute may arrise where an assumed domestic use is adjudged not
to be domestic by virtue of not being included within the residential hereditament
/ curtilage of the domestic property.
Perhaps the most common dispute is however over the actual valuation.
Given the size of some bills, it is important to seek professional advice and to
seriously consider the options before appealing a valuation or assessment. Remember
valuations can go up as well as down. Also make sure that you employ someone to advise
you with a professional background in this complex subject. There are many "ambulance
chasers" out there and you may well end up worse off.