Business Rates: Key Dates Ahead of the End of the 2023 Rating List

The 2023 Rating List determines business rates liability from 1 April 2023 to 31 March 2026. With the end of the current list approaching, this article highlights the key dates and actions that occupiers and owners of commercial property should be aware of.

End of the 2023 Rating List

The current Rating List will close on 31 March 2026. From 1 April 2026, the new 2026 Rateable Values will take effect, setting business rates liabilities for the next three-year period, running to 31 March 2029.

The deadline to submit an appeal against a 2023 Rateable Value is 31 March 2026. However, given the time required to complete the necessary steps beforehand, ratepayers are advised to act well in advance.

Check, Challenge, Appeal (CCA) Registration

The business rates appeal process operates under the Check, Challenge, Appeal (CCA) system. Before an appeal can be made, ratepayers must register via the Valuation Office Agency (VOA) online portal.

Rowland Burkitt provides clients with a step-by-step registration guide, and the VOA has also published a short explanatory video, available here: https://www.youtube.com/watch?v=J_IPOAfZ0sY

In summary, the registration process involves:

• Registering via a Government Gateway account and confirming your identity
• Registering the property (typically by uploading a business rates bill)
• Appointing an agent, if you wish to instruct a surveyor to act on your behalf

Key Deadlines to Note

There are several important lead-in times that ratepayers should factor in:

• Property registration can take up to 15 working days to complete
• For some properties, a detailed valuation must be requested and received before an appeal can be submitted — this can take up to 20 working days

Based on these timeframes, the latest recommended dates to begin registration are:

• 10 February 2026 – where a detailed valuation is required
• 10 March 2026 – where a detailed valuation is not required

Conclusion

While the process can sometimes be completed more quickly, many ratepayers are likely to miss the appeal deadline by leaving matters too late. 

Now is therefore the time to seek advice. If you require assistance with your business rates, please feel free to contact us on 0113 286 7006 or 01609 765992.