Check and Challenge your business rates valuation: penalties

The Valuation Office Agency (VOA) Check and Challenge service allows you to:

• confirm whether the information we hold about your property (which you may see referred to as the ‘hereditament’) is correct or needs changing
• challenge your rateable value if you think it is too high

Whether you’re confirming the information we hold is correct, or proposing changes to it, you must ensure that what you tell us is accurate.

If you provide false information in relation to a Challenge (which can include information you provided in the associated Check) you may be charged a penalty. This applies whether you are the owner, occupier or ratepayer.

Providing false information

Providing false information means proposing inaccurate changes to our information, or wrongly confirming the information we hold is correct. Examples could include:

• you confirm that the information we hold about your property has not changed, but you built an extension 6 months ago
• you tell us the size of your property is different, but the information you provide is incorrect
• you fail to tell us your property now has air conditioning or heating

Providing false information can also include not providing information requested at Check or leaving information out of a Challenge case.

When we might issue a penalty

We will only issue a penalty if the false information provided in relation to a Challenge would, if we relied upon it, result in an inaccuracy in the rating list.

Before issuing a penalty we will contact you to tell you what the penalty is for. We will also give you the opportunity to tell us if you think the information you provided was correct before we issue the penalty.

We will also only issue penalties if we can reasonably show that the false information was provided:

• Knowingly: where you provide information that you know is false. This includes not providing information we have requested or leaving information out that you know would affect the outcome
• Recklessly: where you have provided information with little regard to the potential impact if we relied on the information, but it was wrong
• Carelessly: where you provide information that is inaccurate but, if you had taken reasonable care, you could have identified the mistakes and corrected them

When we will not issue a penalty

We know that most of our customers want to do the right thing and provide the correct information. You must take reasonable care in ensuring the information provided to us is correct, even if you appoint someone to act on your behalf. You must give your representative complete and accurate information.

If you aren’t sure about what you need to provide, you should contact us.

If you can show you took reasonable care to get things right but provided inaccurate information, we will not charge you a penalty. 

If you spot something incorrect in the information you have provided to us, you can contact us. We will help you correct this. Usually, we would not issue a penalty if you have done this unprompted.

We will always consider representations from customers before making a final decision on whether to issue a penalty. If we decide not to issue a penalty we will write to you to let you know. Where we decide a penalty is appropriate you will have the right to appeal our decision – see ‘How you can appeal a penalty’ below.

How much we will charge when issuing a penalty

Properties in England

If you were a smaller proposer when you submitted your Check, the penalty for each piece of false information provided is £200. You’re a smaller proposer if, in the 12 months before the Check case was submitted, both of the following apply:

• your turnover or balance sheet total was £2 million or less
• your business had on average 10 employees or fewer

For everyone else, the penalty for each piece of false information provided is £500.

Properties in Wales

The penalty for each piece of false information provided is £200.

Receiving a penalty

When we charge a penalty, we will send you a Penalty Notice by email and post, explaining the reasons.

The notice will tell you how you can appeal the penalty if you think it has been imposed unfairly.

If you’re the owner, occupier or ratepayer making a Check or Challenge case, you will be charged the penalty. This is whether you provide the information yourself or use an agent or representative to act on your behalf.

If you have appointed an agent or representative, we will also tell them we’ve issued a penalty notice. 

The VOA can recover unpaid penalties through the civil debt procedure. We will not do this during the period you can submit an appeal or, if you do appeal, until it has been resolved.

How you can appeal a penalty

If you want to appeal a penalty you must do this within 28 days of receiving the penalty notice. You can appeal your penalty by contacting the Valuation Tribunal for England (VTE) for properties in England or contacting the Valuation Tribunal for Wales (VTW) for properties in Wales.

If your Challenge is still outstanding when you appeal a penalty, we cannot resolve the Challenge until the VTE or VTW has decided your appeal against the penalty.

We can cancel a penalty in full or part if the evidence supplied in the appeal shows this is justified. The VTE or VTW can also instruct the VOA to cancel a penalty either fully or in part.

In England, smaller proposers who have received a £500 penalty can also appeal to reduce this to £200.

Find out more about how to update your property details correctly.