Sanderson Weatherall offers a comprehensive business rates advisory service, from appealing rateable values and mitigating empty rates to checking bills and auditing payments made, our team of professionals are here to help.
We have been providing property taxation advice for nearly 100 years and our expertise means that we have the knowledge and skills to deliver the best results.
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FAQs
Find clear answers to your questions about UK business rates. From appeals to savings, our national team provides the expert advice.
Business rates are levied on nearly all commercial properties, with the charge generally resting with the occupier and they are based on a hypothetical rental value for each property. They are one the most complex and misunderstood of all taxes in the UK and our team are professionally qualified to advise on all matters relating to valuation and billing matters.
We negotiate with both the Valuation Office Agency and local billing authorities to mitigate the impact caused by this significant property outgoing. We also check, authorise and can arrange payments of clients’ rates bills and carry out a full Rates Audit of past liabilities, recovering principal overpayments, interest and tax certificates.
We advise a variety of clients ranging from major PLCs with national property portfolios to local authorities, landlords and small individual businesses.
Business rates advice is highly cost effective and more often than not, our professional fees on appeals are fully met from the cash savings achieved. No upfront charges are ever made before advice is given. We can also provide non-contingency fee consultancy advice at fixed rates where the client so requires.
Business Rates represent a significant operational cost for most businesses and our rates appeal service delivers value in ensuring it is kept to a minimum.
Effective from 1 April 2026, new rating lists were published across England, Wales and Scotland for all commercial properties. Businesses have the right to contest their individual assessments (rateable values) and our team of Chartered Surveyors have extensive experience in valuing and challenging these with the relevant authority. Where an outcome can’t be agreed representations can be made to an independent panel in order that they can determine the correct value and our team members have been involved at the higher levels of this process, appearing as experts at the Upper Tribunal (Lands Chamber).
England & Wales
The Valuation Office Agency (VOA) are responsible for the valuation of business premises in England and Wales and the appeal system in England is operated online, through HMRC’s Government Gateway.
Individual assessments can be contested through the Check, Challenge and Appeal (CCA) process which addresses factual issues first, valuation / subjective issues second and lastly provides the opportunity to appeal to the Valuation Tribunal. All evidence and argument must be advanced up front and a thorough approach is key in order to succeed.
Grounds for contesting rateable values include errors in floor areas; incorrect classification of areas; flawed analysis of rental evidence, accounts or build costs; demolitions; changes in occupation of part; physical disturbance to a property or its wider locality and errors in effective dates adopted. This is not an exhaustive list and there are further grounds for property undergoing redevelopment, property that is in extreme disrepair and exempted properties.
Scotland
The Scottish Assessors Association is responsible for the valuation of commercial properties for rates in Scotland. With tighter restrictions on when assessments require appealing by and fewer appeal grounds, the opportunity to contest values in Scotland is currently limited to new owners or occupiers and alterations made by the Assessor (within 4 months) and physical changes that have occurred.
Appeals are cited for hearing by an Independent Valuation Appeal Committee and settlement may be reached with the Assessor in the run up to this.
Conclusion
Although the appeal system operates differently in each area, the valuation principles and underlying methodology is the same. Through inspection, measurement, analysis of evidence, knowledge of statute and case law and expertise in valuing complex properties, we leave no stone unturned and can make all necessary representations to ensure that assessments are kept to a minimum.
Being legally responsible for an empty property, most likely means being liable to pay empty rates on it and our empty rates mitigation service can reduce this cost significantly.
On 1 April 2008, the Government enacted a major change to business rates payable on empty commercial properties. Since then empty rates are payable at a full 100% of occupied rates after the expiry of an initial void period, which may be either 3 months or 6 months, depending upon the type of property. There are further, albeit very limited, exemptions available for listed buildings, land and small properties. Charitable organisations may also receive some relief, although extreme care should be taken, as complex limitations apply.
We have advised hundreds of businesses in respect of empty rates matters to help mitigate, or in some cases even eradicate the payment of empty rates altogether. All advice provided and strategies adopted are legitimate and conform to established legislative provisions and / or principles established by the Courts.
Proper advice from a suitably qualified professional should be taken in all circumstances, as if a problem does arise, the outcome will likely be a rapid return to the full 100% charge with limited rights of redress. Implementation of most strategies are time specific, with an inability to retrospectively alter the occupation or facts surrounding a property so a proactive approach is key to achieving the best result.
Over the years, Sanderson Weatherall has developed a range of legal property strategies to reduce and avoid the payment of empty rates and these range from cross-portfolio advice where contents can be moved to the most suitable properties, to the use of third parties to occupy properties, the identification of reliefs or exemptions that can be claimed and the use of the appeal system to reduce or delete assessments altogether.
It is by no means a case of one shoe fits all and some occupation strategies, the default empty rates mitigation processes for many firms, may be detrimental to the ability to delete an assessment from the Rating List or obtain a permanent relief / exemption. It is therefore crucial to take bespoke professional advice for each situation to achieve the best result.
Through effective rates management and delegating this function to us, our clients save time and stress and are provided with the peace of mind that their rates are correct.
With no standard billing format used by Local Authorities and a complex legal framework sitting behind the billing and collection of rates, it is important to ensure that bills are correct and paid in a timely fashion. In outsourcing the receipt, checking and authorising of bills to us, charging errors and payment issues can be avoided.
We arrange to receive business rates bills directly from the Local Authority, ratify and authorise these, before reporting back to our clients. Every account is given a multi-point check to ensure validity and accuracy. We deal with all communication with the relevant authority and, where possible, can often renegotiate instalment plans to aid cash flow.
Based on available information and taking the often-complex transitional arrangements into account, we also work with clients to produce timely and accurate budget forecasts.
If required, we can also arrange to be put in funds to make the payment of rates accounts on our clients’ behalf by cheque, direct debit, BACS or most other methods.
By outsourcing these functions, businesses can save considerable time and money, particularly as dealing with Local Authorities can be very time consuming.
A forensic audit, checking the validity and accuracy of historic demands and payments can often lead to the identification and recovery of monies incorrectly paid.
Historic rates payments made by a company, its subsidiaries and its predecessors may amount to tens of thousands to many millions of pounds.
Sanderson Weatherall provides a specialist Rates Audit Service which, through meticulous research into past tax years, investigates whether historic demands were legally made, if there are any credits resting in Local Authority holding accounts that should already have been refunded and ensures the accuracy of existing rates payments.
Our knowledge of the law surrounding billing and collection combined with a thorough review of each property’s rating history, occupation periods, investigations into closed accounts and the consideration of company acquisitions, mergers or changes in business name means that we can identify any discrepancies.
Credits may consist of overpayments that should have been received in the form of refunds due to changes in occupation or rateable values, the failure to claim reliefs or from errors in the Local Authorities’ calculations. Interest on refunds are due in certain circumstances, which are subject to tax at the standard rate and we are also able to assist in obtaining the appropriate certification to claim a refund in tax already paid to HM Revenues and Customs.
Starting from scratch our experts recalculate what Business Rates payments should properly have been over past years, to ascertain if what has actually been paid is correct. Our expertise then means we are able to undertake a comprehensive audit of payments made and identify any opportunities for a recovery.
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