VOA and Council Duties

Appeal My Rates UK

Who is responsible for setting the rateable value?

That duty falls solely to the VOA, which is a branch of HMRC. They set values at each revaluation based on rental evidence they collect from the years prior to the new valuation. The VOA sends the lists to each local authority and they then bill each occupier based on the values in the list. If a change is made between valuations the VOA will send a notice of the change to the billing authority (council) and they will then alter the billing according to the notice.

Who is responsible for sending out bills?

Billing authorities have a duty to identify rateable occupiers and send them rates demands in accordance with the published rating list. They are also responsible for ensuring that the liable rates are collected. They also have a duty to notify the VOA of any changes to rateable properties that they identify including new properties or other properties that should be rated but are not in the list.

Do the VOA and the council talk to each other?

Unsurprisingly, they do not communicate as well as you might think and operate completely separately. This often causes difficulties for our clients that we help them resolve.