These returns are similar to tax returns providing the Valuation Office with the information it needs to prepare Rating valuations, which are required for each business property every 5 years. It is important that the information is accurate and that the forms are completed “defensively” to ensure the facts are clear and unambiguous, so that initial valuations are kept as low as possible. Our advice ensures that clients are protected from overvaluation that may result from poorly completed returns.

Appeals have to be made within strict time limits and there are further time limits to be observed at all stages through the appeal process, or the appeal may be dismissed. Our specialist software ensures that all stages of the appeal process are completed on time. Additionally our rating surveyors negotiation skills and property knowledge ensure the best result from every appeal.

Whilst all premises are valued for rating every 5 years there are frequently changes during the intervening period that may affect the value of the premises or interfere with the occupier’s enjoyment. Such changes may include disruption by adjacent building orengineering works, changes to road or other access arrangements, e.g. London Crossrail, the imposition of new legislation such as the Disability Discrimination Act, over supply due to new construction, and even the terrorist attacks on the World Trade Centre. We constantly monitor changes for opportunities to save clients money from their rate bills.

When appeals cannot be settled by negotiation they are referred to the local Valuation Tribunal, where the parties have the opportunity to put argument and evidence in support of their case. Any party who is still dissatisfied by the outcome can appeal further to the Lands Tribunal, a division of the High Court. Our consultants are experienced in presentation of cases before the Valuation Tribunal and in representing clients as expert witnesses at the Lands Tribunal.

The introduction of Transitional Reliefsince the reform of the rating system in 1990 brought new complications intothe calculation of rate bills. Since 1990 the transitional regulations have beenconstantly updated to try to remove loop holes and provide solutions toinequities. As a result bills have become incomprehensible to most ratepayers.Our specialists equipped with highly sophisticated software, are able to checkand validate bills and negotiate revisions with the Local Authority, wherenecessary.

Additionally we are able to provide invaluable advice to Finance Directors in connection with forward budgets, enabling accurate estimates to be built into the accounts, having full regard to the transitional regulations.

Most unoccupied premises are charged rates at 50% of full payments. However there are a number of exemptions and reliefs that may apply. We advise clients on strategies to avoid unnecessary rate payments on unoccupied premises and maximise use of the reliefs available.

Additionally there are a variety of special reliefs and exemptions, for example in relation to charities, facilities for the disabled, and hardship reliefs that may be available to some occupiers.

Where clients, exceptionally, receive summonses the immediate response is often to pay without challenge. Our experience shows that rate bills may be challenged successfully because of wrongly applied procedures, and careful examination of the circumstances can identify errors that invalidate the demands. We have successfully represented clients' interests in Magistrates' Court leading to demands being withdrawn.

Careful examination of large numbers of rate bills shows a small percentage of errors. For clients with large portfolios we are able to provide historic audit, going back several years to identify errors and secure repayment. Retrospective savings can be substantial.