Business Rates Case Studies

Service: Liability date correction and rateable value reduction.

We identified a discrepancy between the lease commencement information and the date from which the local authority had begun charging rates. Separately, our valuation challenge secured a rateable value reduction of more than 14%.

Savings arose from both the liability date correction and the valuation challenge, showing the value of checking billing dates alongside the assessment.

Service: Empty property rates mitigation.

We implemented an empty property rates mitigation strategy during a phased exit from a large distribution warehouse. Our work addressed the rates exposure associated with vacancy as the exit progressed.

Any mitigation strategy must comply with the relevant legislation and reflect the property’s actual occupation and circumstances.

Service: Empty property rates mitigation.

We reviewed the business rates liability arising while a retail warehouse was vacant and implemented an empty property rates mitigation strategy.

Occupation dates, relevant exemptions and the legal requirements of an arrangement must be considered before implementation.

Service: Relief application and rateable value reductions.

We obtained Retail, Hospitality and Leisure Relief for the relevant periods and achieved two rateable value reductions. Reviewing relief eligibility alongside the underlying assessment addressed more than one source of overpayment.

Eligibility depends on the relevant rating period, qualifying conditions and actual use of the property.

Service: Completion notice appeal.

We successfully challenged a completion notice after practical completion. Outstanding works included cosmetic fixes, snagging and internal finishing, and our challenge considered the property’s state of completion.

The actual condition and legal basis of each notice require careful examination; snagging alone should not be assumed to justify a challenge.

Service: Assessment merger.

The premises remained separately assessed after the business resumed occupation of both areas. Following an inspection, we submitted evidence and the Valuation Office Agency accepted the merger of two assessments.

The resulting rateable value was £34,500, with savings backdated to the start of the relevant rating period.

Service: Assessment merger and rateable value reduction.

We identified incorrect measurements, reduced the smaller unit’s rateable value and then successfully merged both properties into one assessment. The combined rateable value fell from £533,000 to £510,000.

Savings dated back to the start of the 2023 Rating List. Our review also helped correct the property’s rating position for the subsequent revaluation.

Service: Backdated relief applications.

Our account audit identified a customer-facing shop and in-person services supporting an application for Retail, Hospitality and Leisure Relief. The authority awarded more than £20,000 for April 2024 to March 2026.

We also secured more than £4,500 through Supporting Small Business Relief. These awards reflect the facility’s use and the qualifying rules for those periods.

Service: Relief applications and valuation reviews.

We checked property records, identified factual inaccuracies, reviewed rating assessments and pursued eligible retail relief across a multi-site organisation.

We secured relief across 10 properties alongside savings from valuation and assessment reviews, addressing properties with different occupation, valuation and relief circumstances.

Service: Rateable value corrections.

Valuations still included mezzanine floors that had been removed from certain units. We identified the discrepancy between the physical premises and rating records and submitted challenges to correct the assessments.

This was a portfolio-level result; individual premises required supporting evidence of the alterations.

Service: Rental evidence and valuation challenge.

We supported a valuation challenge with rental evidence and negotiated the valuation rate from £900 to £800 per square metre.

The challenge focused on whether the existing valuation rate was appropriate under the methodology and rules for the relevant rating list.

Service: Backdated retail relief application.

Our initial inspection did not identify sufficient grounds for a valuation challenge. We then audited the rates account and identified relief eligibility dating back to the 2022/23 billing year.

We contacted the billing authority and successfully applied for the missing relief, demonstrating why we review bills as well as valuation opportunities.

Service: Empty property rates mitigation.

We arranged a mitigation strategy while the landlord sought a tenant. The arrangement delivered monthly savings and could be terminated when the property was let.

This is a monthly figure, not a total saving over the vacancy. Any arrangement must meet the applicable legal requirements.

Service: Empty property rates mitigation.

We arranged a mitigation strategy while the owner sought a new tenant, addressing ongoing business rates costs during marketing and letting.

The result is a monthly saving. Eligibility depends on the property, vacancy period and compliance with statutory requirements.

Service: Rating assessment deletion.

We successfully appealed two rating assessments at a London building where floors had been stripped back to Category A condition. The assessments were deleted, securing savings relating to the 2023 Rating List.

Our work examined whether the property’s actual condition supported its rating position. Refurbishment does not automatically qualify a property for deletion.

Service: Assessment split.

We reconstituted one rating assessment into 12 individual assessments across the 2017 and 2023 Rating Lists, reviewing how the premises were represented and the effect on overall liability.

A split must reflect actual layout and occupation, with its effect on liability and relief eligibility assessed carefully.

Service: Rateable value review and appeal.

We surveyed the property, reassessed measurements, analysed the valuation and pursued a formal appeal, alongside backdated relief.

Examining both the assessment and historical relief identified savings beyond a review of the current bill alone.

Service: Assessment merger and relief application.

We reduced liability through Retail, Hospitality and Leisure Relief and the merger of three rating assessments, considering assessment structure alongside eligibility.

No monetary saving is disclosed. A merger should only be pursued where the configuration and occupation support it.

Service: Assessment split and relief review.

The business occupied only part of the building but was still paying rates on unoccupied areas. We split the assessment and reviewed available reliefs.

Our work addressed actual occupation, assessment structure and eligibility for the relevant periods.

Service: Measurement correction and valuation challenge.

An inspection identified discrepancies between the actual floor area and recorded rating measurements. We carried out a new measurement survey and submitted evidence that the Valuation Office Agency accepted.

The correction reduced the rateable value, with savings dating back to the beginning of the 2023 Rating List.

Service: Assessment restructuring and empty property relief.

We examined layout, shared facilities and occupation arrangements to establish whether the assessment structure reflected the premises.

The revised approach reduced overall rateable value by more than 12.5% and created opportunities to consider empty property relief for eligible vacant units. This percentage is a valuation reduction, not a stated cash saving.

Service: Rateable value reduction.

We reviewed valuation evidence and used more relevant local rental comparisons to support a revised assessment.

The successful challenge produced savings over five years; the figure is not an annual saving.

Service: Valuation review and appeal.

We reviewed and appealed the valuation, reducing the assessment from £63,000 to £42,000.

The savings relate to a five-year period rather than a single year.

Service: Assessment correction and Small Business Rates Relief.

Part of the premises had a recorded description that did not accurately reflect its use. We reviewed the classification and rateable value and submitted evidence.

The correction led to a reduced assessment and eligibility for additional Small Business Rates Relief.

Service: Empty property rates mitigation.

We arranged a mitigation strategy addressing the owner’s ongoing rates exposure while the offices remained unoccupied.

The monthly saving is distinct from total savings over the vacancy. Any arrangement must comply with legislation and reflect the actual circumstances.

Service: Valuation challenge and temporary delisting.

We secured a substantial rebate following a historical challenge relating to a material change in trading conditions associated with the smoking ban. The work achieved a rateable value reduction exceeding £17,500 over a three-year period and temporary removal from the list during extensive refurbishment.

The £17,500 figure concerns rateable value, not a confirmed cash saving of that amount. This historical outcome does not establish grounds for a current appeal.

Service: Rateable value appeal.

Our successful appeal reduced the assessment from £69,000 to £49,250, delivering an ongoing reduction in business rates while the revised assessment remained applicable.

The annual saving is distinct from any retrospective refund and depends on the multiplier, reliefs and rating period.

Service: Rateable value reduction.

We negotiated a rateable value reduction of more than 10% with the Valuation Office Agency, securing savings of more than £22,500.

The challenge addressed the valuation underlying the restaurant’s liability, supported by the evidence relevant to that property.

Service: Hospitality valuation appeal.

We reviewed trading performance, income and expenditure and the evidence used to determine rateable value. A series of valuation appeals resulted in a substantial assessment reduction.

The saving covers the relevant rating period and is not stated as an annual amount.

Service: Measurement check and valuation review.

The rating records included more floor space than the occupier believed it used. We inspected and measured the premises, compared the findings with the record and submitted evidence for a correction.

The correction reduced the shop’s bill by £900 a year.

Service: Relief eligibility and account audit.

The florist had paid its bills without checking that all available relief had been applied. We reviewed billing periods, occupation details and qualifying conditions, then contacted the council about the omission.

The successful application returned £1,200 to the business.

Service: Property description and valuation review.

The assessment appeared to treat a rear store on the same basis as the main customer area. We reviewed the layout, actual use and valuation approach and pursued an evidence-supported challenge.

The accepted revision saved £750 a year.

Service: Rental evidence and valuation challenge.

We examined relevant rental information and comparable premises, accounting for differences in location, specification and the applicable valuation date.

The evidence supported a successful challenge and a £1,100 annual saving.

Service: Layout and measurement review.

The bakery’s rating plan appeared to include a duplicated storage area. We compared the plan with the premises, checked measurements and prepared evidence for an appeal.

The correction produced a £650 annual saving.

Service: Liability date and billing review.

The boutique received a bill that appeared to start before its liability began. We examined the lease, occupation history and billing records and asked the council to correct the error.

The review resulted in a £1,400 account credit.

Service: Property record and valuation review.

The rating record included storage space outside the shop’s occupied premises. We reviewed boundaries, lease information and assessment details and pursued a correction with the Valuation Office Agency.

The outcome was an £800 annual saving.

Service: Valuation evidence and property inspection.

We inspected the shop, consulting rooms and ancillary space and reviewed the evidence used to value the different areas.

An evidence-supported challenge reduced the annual bill by £1,500.

Service: Historical billing and relief review.

The retailer had changed how it occupied its premises without reviewing the associated bills. We compared the account with its occupation history and assessed relief eligibility for the relevant periods.

A supported billing correction and relief application returned £2,000 in total.

Service: Assessment boundary and valuation review.

The retailer suspected part of a shared passage had been included in its assessment. We inspected the layout and examined the lease, access arrangements and rating record before pursuing a correction.

The accepted correction saved £600 a year. Shared areas are not automatically excluded from rating; the facts of occupation matter.