Although this demanding appeal process has been operating in England for 7 years it has only recently been introduced in Wales. Known as Check, Challenge , Appeal the new process for appealing business rate assessments in Wales was introduced in April 2023.
In summary , it requires confirmation of the facts upon which the assessment is based followed by the production of a written statement with comparable evidence justifying a change in the rating valuation. The Valuation Office Agency will decide whether the Challenge includes sufficient information to be accepted and make a written response, hopefully following a meaningful engagement.
The Challenge can be rejected , accepted in part or whole. Following the issue of the Decision Notice by the Valuation Office Agency there is a right to appeal to the Valuation Tribunal .
The Valuation Tribunal for Wales (VTW) expressed its thanks to Andrew West for his interesting and informative address to its membership, which provided a very useful overview of the complexities and initial problems encountered following the introduction of the Check, Challenge, Appeal procedures in England from the perspective of a private practice surveyor. Wales has latterly adopted this new procedure for challenging entries appearing in Rating Lists from April 2023 and members of the VTW will now be more familiar with the new appeal regime and will have a greater appreciation of some of the issues that can be encountered by appellants and their representatives during the check and challenge stages prior to appeal.
Andrew commented “The Valuation Tribunal for Wales remains the principal arbiter of business rate disputes . An understanding of the steps before the final appeal stage are important to contextualise the work and exchanges leading to the appeal in this fundamental change to the long-established appeal process and engagement with the Valuation Office Agency in Wales .”