Council Tax & Business Rates Appeals
Where your council tax band or business rates appear too high, we can review them and challenge them with the Valuation Office Agency.
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Who We Act For
We act for homeowners across the North West who believe their council tax band is wrong, and for businesses, including farm diversification enterprises, that consider their rateable value too high.
Our Appeal Services
- reviewing your council tax band or business rates valuation
- challenging the band or the valuation with the Valuation Office Agency
Business Rates on Farms and Diversified Buildings
Agricultural land and buildings are exempt from business rates. Once a building is put to another use, it may become rateable.
Examples given on GOV.UK include a farm shop, a bed and breakfast and a petting zoo. On farms in the North West, the same question arises with workshops, storage lets, offices and holiday lets.
Points worth checking:
- whether each building remains in agricultural use, wholly or in part
- whether a farm shop that is the only business in a rural area could qualify for rural rate relief
- whether a holiday let meets the business rates test, or should instead pay council tax
Holiday Lets: Business Rates or Council Tax?
In England, a self-catering holiday let is assessed for business rates only if all of the following apply:
- it will be available to let commercially, for short periods, for at least 140 nights in the next 12 months
- it was available for at least 140 nights in the last 12 months
- it was actually let for at least 70 nights in the last 12 months
If it does not meet the test, it is liable for council tax instead.
The 2026 Business Rates Revaluation
The latest revaluation came into effect in England and Wales on 1 April 2026. Rateable values in the 2026 list are based on open market rental values at 1 April 2024.
The window for raising a check on the 2023 list closed on 31 March 2026. Challenges to 2026 values could be made from 1 April 2026, so this is a sensible time to review your new rateable value.
How Check, Challenge, Appeal Works
Business rates challenges in England follow three stages, conducted through your business rates valuation account on GOV.UK.
- Check: you confirm or correct the facts held by the Valuation Office Agency, such as floor areas and use.
- Challenge: usually within four months of the check decision, you explain why the valuation is wrong, with your evidence, a proposed rateable value and rental details if the property is let.
- Appeal: if you disagree with the challenge decision, you may appeal to the independent Valuation Tribunal.
All of the evidence must be submitted with the challenge, and the same valuation cannot be challenged twice on the same grounds. For that reason, it is important to prepare the case thoroughly from the outset.
Challenging a Council Tax Band
In England, council tax bands are based on what a home would have been worth on 1 April 1991.
- Paying council tax at the property for less than six months: you have a legal right to challenge, and the Valuation Office Agency must review the band.
- More than six months: you may request a band review, but you will need evidence.
Good evidence comprises up to five similar homes in a lower band in the same village or area. Sale prices between 1 April 1989 and 31 March 1993 are also helpful. Average price figures from property websites are not strong evidence.
You must continue to pay council tax while the challenge is under review.
How We Work
- We review your bill and the basis on which the property has been valued.
- We advise you whether a challenge is likely to be worthwhile.
- If it is, we prepare and submit the challenge and deal with the Valuation Office Agency on your behalf.
Next Step
Call us on 07857 877925 or request a call back. Please have your latest council tax or business rates bill to hand.
Common Questions
Do farms pay business rates?
Agricultural land and buildings are exempt from business rates. Buildings used for another purpose, such as a farm shop, a bed and breakfast or a petting zoo, may be rated. A farm shop that is the only business in a rural area may qualify for rural rate relief, so diversified farms should check how each building is treated.
When did the 2026 business rates revaluation take effect?
The latest revaluation came into effect in England and Wales on 1 April 2026. Rateable values in the new list are based on open market rental values at 1 April 2024. A new rateable value does not in itself mean a higher or lower bill, because the multipliers used to calculate bills were revised at the same time.
How does Check, Challenge, Appeal work for business rates?
First, a check is raised through your business rates valuation account to confirm the facts about the property. Once the Valuation Office Agency has decided the check, you usually have four months to make a challenge, with your evidence and a proposed rateable value. If you still disagree after the challenge decision, you may appeal to the Valuation Tribunal.
Can I still challenge my 2023 business rates valuation?
Only in limited circumstances. The deadline to raise a check on the 2023 rating list was 31 March 2026. After that date, a previous valuation can usually be challenged only where a check was submitted in time. Valuations in the new 2026 list could be challenged from 1 April 2026.
Do holiday lets pay business rates or council tax?
In England, a holiday let is assessed for business rates only if it was available to let commercially for short periods for at least 140 nights in the last 12 months, will be available for the next 12 months, and was actually let for at least 70 nights. If it does not meet those conditions, it pays council tax instead.
Can I challenge my council tax band?
Yes. In England, bands are based on what the property would have been worth on 1 April 1991. If you have been paying council tax on the property for less than six months, you have a legal right to challenge. After that, you may request a band review, supported by evidence such as similar nearby homes in a lower band.
Reviewed by Luke Banks MRICS FAAV, RICS Registered Valuer, on .
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