Valuation and rating

Rate payments are calculated by multiplying the Rateable Value (RV) appearing in the List by the Uniform Business Rate (UBR) which is set annually by the Government. Whilst there are no rights of appeal against the UBR the RV may be challenged at any time once a Rating List has come into force or if there is a material change of circumstance affecting the hereditament. Appeals are carried out for commercial occupiers from all sectors of the market including retail, office and industrial as well as a number of specialist occupiers.

Clients are represented at the Valuation Tribunal or on appeal, before the Lands Tribunal, if a satisfactory negotiated settlement cannot be achieved.

Rate Payments - Rating legislation has become increasingly complex. The Department undertakes comprehensive reviews of rate payments, checking accuracy of rate demands, negotiating refunds and liaising with the Local Authority where necessary. We provide advice on available reliefs and potential exemptions that may be exploited.