Practice Areas

Business Rates: Liability and Mitigation

Business Rates: Liability and Mitigation

Business Rates are a major cost for business and property owners unless managed expertly. Liability for payment will be on the occupier normally but where a property or unit is vacant the owner will be liable.

Strategic reorganisation of commercial property could potentially lead to further Business Rates mitigation. The Valuation Office Agency (VOA) will review the matter under the “Check and Challenge” scheme.

Appeals against VOA decisions are to the Valuation Tribunal (VT) where we have experience and can represent clients.

We can advise clients on ways to reduce or eliminate rates liability where property is vacant and the empty property relief (EPR) has been exhausted.

Some business operations are granted significant Business Rates Relief of up to 75% and we can assess your eligibility and apply for relief if necessary.

Local Authority demands and recovery actions for Business Rates, usually in the Magistrates Courts, can be defended in appropriate cases. Our expertise has achieved successful outcomes for clients.

In appropriate complex cases we can assist you to seek opinion from experienced counsel under the Direct Access Scheme.

We can offer free initial assessment and potentially a “No Savings / No payment” agreement.

Arrange a free initial assessment of your Business Rates liability. We may be able to act on a No saving / No payment basis.

Ready to Reduce Your Business Rates?

Who is liable to pay Business Rates?

Liability for payment normally falls on the occupier of the property. However, where a property or unit is vacant, the owner becomes liable. Understanding who bears liability is the first step to effective Business Rates Management.

What is the VOA Check and Challenge scheme?

The Valuation Office Agency (VOA) administers the Check and Challenge scheme, which allows ratepayers to dispute their rateable value. If you believe your assessment is incorrect, you can submit a Check, and if unresolved, escalate to a Challenge. Appeals beyond that go to the Valuation Tribunal (VT), where we have experience representing clients.

Can Business Rates liability be reduced or eliminated?

Yes. We can advise on ways to reduce or eliminate rates liability, particularly where property is vacant and Empty Property Relief (EPR) has been exhausted. Strategic reorganisation of commercial property may also lead to further mitigation. Some businesses qualify for significant Business Rates Relief of up to 75%, and we can assess your eligibility and apply on your behalf.