Business Rates: ending of appeal rights on the 2017 rating list
The Government is to bring forward regulations to confirm end dates on the right to appeal against business rate assessments on the current 2017 rating list.
Under existing legislation, ratepayers can initiate an appeal against their business rates assessment on the current 2017 rating list after the list has ended. The Government has stated that it intends the last day on which ratepayers will be able to initiate the appeal process against the current 2017 rating list will be the last day of the list – 31 March 2023 (subject to some limited exceptions).
By “initiate” the Government means reaching the confirmation of a Check – the first stage of the “Check Challenge Appeal” process.
There will be exceptions, where the Valuation Office Agency has amended the 2017 list, in which case the ratepayer will have six months from the date of the alteration to the list; or where the ratepayer believes their assessment is wrong due to a relevant court decision.