0-9

A

Agent

An agent, or rating agent, is normally a professional rating surveyor who represents you to the VOA.

Antecedent valuation date

The valuation date. Sometimes called the AVD. This is the date used at revaluation.

Appeal

The appeal process starts with a proposal to the VOA. If agreement about the proposal cannot be reached, it becomes an appeal to the independent the Valuation Tribunal

Assessment

An entry in the rating list is called an assessment.

B

Billing authority/BA

The billing authority is the local council or unitary authority that calculates and collects your business rates bill.

Billing authority code

This is a unique code for each billing authority.

Billing authority reference number

This is a unique code for each property.

C

Compiled list

The rating list as it comes into effect at a revaluation.

Composite

A property that is “mixed use”. It combines both domestic and non-domestic uses. Sometimes called a comp.

D

Description

This is a brief description of the property type.

Domestic

A property (or part of a property) that is used only as a sole or main residence.

Draft list

The draft rating list is published six months before the compiled list comes into effect at a revaluation.

E

Effective date

The effective date is the date changes in the rateable value come into effect.

EPRR

Empty property rate relief.

F

G

Grounds for appeal

The reasons why you want to make an appeal against the rateable value.

H

Hereditament

The area of a property included in a rateable value. This can cover all of one property, or be several separate units in one building or site.

I

J

K

L

List alteration date

This is the date any adjustments to the rating list were made by the VOA. This is different to the valuation date or the effective date.

M

Maker

The multiplier is the amount in each pound of rateable value that you pay.

N

Non-domestic

A property (or part of a property) that is used only for business or other non-domestic use.

Non domestic rating

The property rating system that supports business rates. Sometimes called NDR or NNDR (National Non Domestic Rating).

O

Other additions

Parts of a property not shown as part of the main survey details, such as land.

P

PDESC

An Abbreviation of 'Property Description'. This is an alphanumeric code that indicates a property's use. See Description.

POA

Programming of appeals. This is a timetable indicating when an appeal will be dealt with.

Property

The area included in a hereditiment. This can include buildings, land, car parks, forecourts, storerooms and other facilities that are within the boundaries of the property.

Proposal

Sometimes called a proposal to alter the list'. This is the first stage of the appeal process where you, or your agent, submits a proposal to the VOA.

Q

R

Rateable value

Our assessment of the open market rental value of the property on the valuation date. Also called the RV.

Ratepayer

The person required to pay the business rates bill for the property. This is the occupier, unless the property is empty when it is the owner's responsibility.

Rating list

The rating list is our list of all business and non-domestic property in England and Wales.

Revaluation

Revaluation is the regular reassessment of all rateable values.

RV

The rateable value, sometimes called the RV.

S

SBRR

Small business rate relief.

SCAT code

Special category code. This indicates a property's use and is more narrowly defined than a PDESC.

Survey

The survey data is the information we hold on your property. This includes details of the construction, the calculated areas and other matters affecting the value such as the presence of heating, air-conditioning, plant and machinery etc.

Settlement code

This shows how an appeal has been settled. The possible options are:

• A = Agreed
• C = Confirmed By Valuation Tribunal
• CA = Consent Order (Agreed)
• D = Dismissed by Valuation Tribunal
• DL = Dismissed by Lands Tribunal
• F = Well Founded
• L = Decision by Lands Tribunal
• T = Confirmed by Lands Tribunal
• V = Decision by Valuation Tribunal
• W = Withdrawn
• WL = Withdrawn by Lands Tribunal

SPROG

See sub-programme(below).

Start date

This is when the VOA will contact the maker of an appeal to discuss it.

Sub-programme

Each appeal is assigned to a sub-programme.

Summary valuation

A summary valuation lists your rateable value. For most types of property it also details the information we have used to calculate the rateable value. At revaluation valuations are sent out in hard copy at the same time as the draft list is published online.

SV

The summary valuation.

T

Target date

This is the date an appeal must be settled by. If a settlement hasn't been reached by this date, the appeal will go to the Valuation Tribunal.

Total rateable value

The total of all rateable values within a Billing Authorities catchment area.

U

UBR

The uniform business rate multiplier.

Unit

A self-contained part of a property with its own rateable value

V

Valuation

The process of assessing of the rateable value of a property.

Valuation officer

The valuation officer compiles and maintains the rating list for billing authorities in their area.

Valuation scheme

A valuation scheme details how we value a particular type of property in a given location.

Valuation Tribunal

The Valuation Tribunal is an independent tribunal that hears appeals. Sometimes called the VT.

VO

The valuation officer.

VO case reference

The is the VOA's unique reference number for an appeal. You should quote this number when contacting us about a particular appeal.

VT

The Valuation Tribunal

W

X

Y

Z

Zones

A method of dividing up retail premises for valuation.