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The 2010 rating list is now closed and appeals can only be made in limited circumstances in England. These circumstances fall into two categories:

1. To request more than one property be merged together into one or more properties

2. To request exemption for all or part of a property which is used as a Nursery Ground

You can make appeals on the above basis between 17 December 2018 and 31 December 2019.

Requesting more than one property to be merged

You should download and complete the 2010 proposal form above using Adobe Acrobat reader. You should send the completed form to the VOA. You can do this by clicking on the 鈥楽ubmit form鈥� within the PDF.

You can also send the form by email to [email protected].

Request an exemption for all or part of a property which is used as a Nursery Ground

Email [email protected]. for advice on requesting exemption for all or part of a property which is used as a Nursery Ground.

When you can鈥檛 reach an agreement with the VOA

You can make a further appeal within 6 months of a Valuation Office Agency (VOA) 鈥榥otice of alteration鈥� as a result of a request to merge more than one property.

For England, when your case is listed for hearing by the Valuation Tribunal, follow the directions set out in the .

You must discuss with the VOA so that, 10 weeks before the hearing, you have identified the disputed facts, issues and if applicable, valuations exchanged.

You must send the VOA, no later than 6 weeks before the hearing, the following:

• the disputed issues including the grounds for appeal
• the outcome you are seeking
• any legal argument, including any case law relied upon
• a copy of all relevant documents and other evidence
• a single index to all documents included in your appeal

You must send these documents by and include in the subject line the:

• VOA case number (shown on correspondence)
• property address

Your email should be no more than 1MB to guarantee that the documents are received. In reply the VOA will send their written case to you by email, no later than 4 weeks before the hearing date. Guidance about the tribunal hearing and how to prepare your case can be found on the .

How to check or challenge a 2017 rateable value

You can use the online service to propose changes to the 2017 rating list for England. You can also use this service to appeal your business rates in Wales.