Non-domestic Rates and Valuation

With our expertise in commercial property valuation, we have a successful track record in undertaking instructions to provide detailed analyses of non-domestic rating assessments so that we can advise on whether or not it is worth pursuing an appeal for a reduction in rateable value.

All non-domestic property is subject to a rating assessment, although there are a limited number of exempt categories. The person responsible for paying rates is generally the occupier although this might be the owner in the case of vacant investment property or where a property is owner occupied. The unit of assessment is described as a hereditament and the responsibility for compiling rating assessments, produced in the form of a non-domestic rating list is that of the Valuation Office Agency, an executive agency of the Inland Revenue. In addition to wholly non-domestic hereditaments, the Valuation Office Agency also includes within the rating list, assessments for composite hereditaments, where part is not actually non-domestic.