Check, Challenge and Appeal A new system for Challenging business rates bills was introduced on the 1st April 2017. ‘Check, Challenge and Appeal’ significantly changed the way business rates appeals were handled in England under a three-stage process:
£ “Check”
“Challenge”
“Appeal”
The first stage. Ratepayers (or their representatives) check the information that the Valuation Office Agency (VOA) hold about their property.
The ‘proposal’ stage. A proposal must be made within 4 months of the date the check was completed. If the VOA does not agree with the proposal and the ratepayer does not withdraw it, the VOA will serve a notice of decision setting out why they are not making the alteration or are making a different alteration from the one proposed.
The final stage where, if the ratepayer is not happy with the VOA notice of decision, an appeal can be made to the independent tribunal. This must be done within 4 months of the date of the VOA decision notice.
In England, as of 31st March 2021, under the first 4 years of the 2017 Local Rating Lists, the Valuation Office Agency (VOA): •
Received 568,340 Checks under the Check, Challenge, Appeal (CCA) regulations.
•
127,750 of these, around 22% of all Checks since the start of the 2017 Lists, were registered in the first quarter of 2021 (to 31st March 2021), during the third national lockdown.
•
303,260 non-domestic properties such as offices, factories, shops, pubs and restaurants lodged a Check to their Rateable Value during the 2020 calendar year, up 321% on the 71,990 Checks during the corresponding period in 2019.
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