The majority of our work is privately paying and we will typically require a payment on account of our fees before commencing work. We do not do legally aided work.

Business Rates Disputes

Regardless of whether you are a landlord or tenant, questions regarding the liability for business rates (or national non-domestic rates) will undoubtedly arise at one point or another. The issue is compounded when the size of the potential liabilities becomes apparent, especially in the context of empty properties. One common scenario concerns owners of large property portfolios finding themselves liable for business rates when struggling to locate a new tenant.

At JMW, we have vast experience representing property owners, tenants and local authorities in disputes concerning contested business rates liability. Our experienced lawyers can advise on potential exposure and handle challenges to business rates invoices, demands and liability orders in the Magistrates' Court, with a view to minimising your overheads.

If you are ready to discuss your business rates query, get in touch with JMW today. Call 0345 872 6666 or fill out our online enquiry form to request a call back.

How JMW Can Help

At JMW, our experienced team of property litigation solicitors specialise in proactive management, covering all elements (both contentious and non-contentious) of business rates liability, including:

• Advising on prospective liability (and mitigation) when a commercial lease expires. 
• Making applications to set aside liability orders.
• Liaising with local authorities regarding business rates, invoices and demands.

We use our expertise to help you maximise your investment. We can resolve a wide range of commercial property disputes by offering practical, tailored advice to protect your rights and interests. We are expert problem-solvers, with extensive experience in advising during challenging market conditions.

We have a proven track record in resolving property disputes for individuals and well-known commercial entities, and we work closely with clients to find cost-effective solutions, whether through negotiation, mediation or, when necessary, litigation. Our aim is to preserve and improve landlord and tenant relationships where possible.

Meet the Team

JMW’s Property Litigation team brings together solicitors with extensive experience in resolving issues linked to business rates, commercial leases and property management, with a focus on commercially-led advice throughout.

What Are Business Rates?

Business rates are a statutory tax levied by the government and payable by the owner or occupier of a commercial property. Local authorities collect and retain the revenue, and because these funds form a substantial part of their income, they pursue outstanding liabilities with diligence.

There is a statutory test applied to determine who is ultimately liable for the payment of business rates, as well as a number of strategies for mitigating liability used by property owners and occupiers. Both the question of liability and the steps taken to manage it can lead to disputes, making this an area where litigation is common.

Business Rates Valuations and the Role of the Valuation Office Agency (VOA)

The amount of business rates payable is calculated by reference to a property’s rateable value, which is assessed by the Valuation Office Agency. The VOA maintains the national rating list and records key information about each non-domestic property, including its layout, size, use, and any characteristics that influence rental value. Local authorities use these details when issuing business rates bills.

The valuation is based on a fixed valuation date and comparable rental evidence for similar premises. As properties change use, undergo works or experience shifts in local market conditions, the rating list may not always reflect the property’s current position. This is often the starting point for further review.

Challenging an Incorrect Business Rates Valuation

If the rateable value does not match the property’s condition or how it is used, there may be grounds for a challenge. Issues can arise where the VOA’s records are outdated, where the layout has changed or where part of the premises has become unusable. Disputes also occur when rental evidence used at the valuation date no longer supports the figure recorded on the rating list.

We assess the information held by the VOA against the property as it stands, review the evidence that may assist a challenge, and outline the most effective route forward. This can include examining historic plans, rental history, works carried out at the premises and any external changes that influence occupation. Where the valuation is likely to be incorrect, we guide clients through the steps involved in progressing a challenge.

Business Rates Appeals

If a valuation remains disputed after the VOA has issued its decision, the matter can be taken forward as a formal appeal. Appeals are dealt with by the Valuation Tribunal, which is independent of both the VOA and local authorities. The Tribunal considers the evidence afresh and determines whether the rateable value recorded on the rating list should be changed.

An appeal may be appropriate where the property’s condition, layout or use has been misunderstood, where relevant evidence has not been taken into account, or where the VOA’s decision does not reflect the information provided during the earlier stages. Appeals can also arise where broader issues, such as comparable rental evidence or a misinterpretation of the rating list, have affected the outcome.

We can assist clients in preparing and presenting appeals, identifying the points that support a reduction, and gathering the evidence needed to demonstrate the correct valuation. This includes reviewing the history of the case, assessing the VOA’s reasoning and outlining a clear position for the Tribunal to consider.

What Is the Process of Instructing JMW in Relation to Your Business Rates Dispute? 

Instructing JMW is a clear, user-friendly process designed to give you peace of mind and set clear expectations. The process of working with our legal team is as follows:

1. Initial discussion: when you contact us, we will discuss your property and any specific needs or issues you have.
2. Assessment of your needs and bespoke strategy: our team will work with you to understand the intricacies of your business, so we can identify the most effective strategy.
3. Costs and timescales: we provide you with clear estimates of potential costs and expected timescales, so you can effectively plan for the future.
4. Proactive file management: we act quickly on receipt of instructions and remain focused on the next steps required. We maintain regular communication throughout, offering concise, prompt and practical advice.

Q

Can JMW advise both local authorities and rate payers?

A

Our team of property litigators have experience of acting for a wide range of local authorities, property owners and tenants. Whether it is seeking to secure a liability order against a liable party or seeking to challenge a liability order, we can assist.

Q

I have received notice of a liability order having been entered against me or my company. Do I need to act swiftly with the instruction of solicitors?

A

Upon notification of a liability order being entered against you, it is crucial to act swiftly. The leading authority on the timing for applying to set aside a liability order confirms that the application must be made within days or at most weeks of notification. As such, any delay could severely prejudice the prospects of your application proving successful.

Q

How much do JMW’s services cost?

A

Our property litigation team charges hourly rates for the work it carries out. We can give you an idea of potential costs and funding structures during our initial consultation.