‘Tsunami’ of appeals proves business rates system isn’t fit for purpose - expert
28th May 2026
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According to government (VO) statistics, in the first three months of 2026, 129,810 new ‘checks’ - the first part of the appeal process - were registered against the 2023 Rating List in England.

This is nearly five times the number registered in the previous quarter nearly five times the number of checks registered in the previous quarter. 

Overall, 341,020 ‘checks’ were registered in England since the start of the 2023 rating list.

Of these, 253,050 were resolved, and 87,970 remained outstanding.

In addition, VO figures revealed that 59,470 ‘challenges’ - the second part of the process - were registered since the start of the 2023 rating list.

Of these, 22,380 were resolved, 10,510 were marked incomplete (does not contain all the detail required in legislation) and 26,580 remained outstanding.

This means, the VO has only been able to resolve 38 per cent of the Challenges registered in the whole three years of the list.

Colliers believes that the VO, now part of HMRC, will not be able to cope with the increased numbers of checks or challenges.

John Webber, head of Business Rates at Colliers, said: “To work through five times the number as normal will take the VO at least two years looking at their previous rate of processing.

“And in terms of the Challenges, given the VO has only resolved 38 per cent of those submitted in the whole three years of the list, how long is it going to take to resolve the remaining 45 per cent?

“This certainly means the VO won’t finish with processing checks and challenges against the 2023 Rating List before it begins work on the 2029 list, which has an Antecedent Valuation Date (AVD) of 1 April 2027- less than 12 months away.

“And this is before checks and challenges start on the 2026 Rating List which undoubtedly will produce the same if not larger numbers.

“We have already seen how certain sectors such as retail and hospitality and hotels are clamouring against their new assessments!”

“It’s going to be carnage and ratepayers unhappy with their business rates bills will be the ones to suffer.”

Colliers believe delays in registering checks against the 2023 list were caused by an overly complex registration system and the detailed information now required from businesses, which led many to delay submitting appeals until the last minute.

Webber added: “In particular, businesses in the RHL (retail, hospitality and leisure) sectors that received business rates reliefs in the first two years of the 2023 list suddenly woke up to the fact that this support would be significantly reduced and then removed altogether. They therefore began to dispute their current rateable values.”

However, Colliers advises that businesses are sensible to challenge their rating assessments.

As the VO’s own figures reveal, 58 per cent of businesses who challenged their business rates valuations saw a reduced RV (rateable value) as a result, as did 54 per cent of those who went onto the appeal stage. Success rates are therefore high.

However, Colliers is concerned about how slow the system is, given there will be a potential change of law for the 2029 list, giving businesses only a six-month window in which to appeal.

“It’s going to be carnage,” said Webber. “If this change goes ahead as planned, then the check stage will disappear and a fully reasoned challenge will have to be submitted in that six-month window – and that could be even shorter, if the Government follows the Scotland system, where it is only four months.

“This in effect means a ratepayer or their agent must deal with a 2023 appeal, a 2026 appeal and put forward a 2029 case for appeal in under three years.” 

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Ian Henery

Member since: 4th February 2019

Presenter Black Country Radio & Black Country Xtra
Solicitor - Haleys Solicitors

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