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1. Valuation Office Agency merger 

From 1 April 2026, the Valuation Office Agency (VOA) merged with HM Revenue & Customs (HMRC). Most functions of the VOA have now been absorbed by the Valuation Office (VO) group within HMRC. Throughout the documents associated with these statistics, reference will be made to the work carried out by VO, but some documents will still make reference to the VOA. This will particularly be the case when referring to documents pertaining to official statistics previously published by the VOA.Ìý

1.1 Scope and content of the data 

This release contains statistics relating to challenges and changes for England and Wales across both the 2023 rating list and the 2026 rating list which came into effect on 1 April 2026. This release includes statistics on Checks and Challenges for England and Wales under the Check, Challenge, Appeal (CCA) process. Further information is provided below, and more information on the CCA system can be found in the CCA ²õ±ð³¦³Ù¾±´Ç²Ô.Ìý

°Õ³ó±ðÌýVO no longer report on the 2010 local rating list as all cases have now been resolved. The 2017 list closed on 31 March 2023. This publication reports only the number of outstanding challenges against the 2017 rating lists.Ìý

1.2 Checks, Challenges and Changes against the 2026 local rating list for England and Wales 

This publication includes Checks and Challenges made under the CCA process against the 2026 rating list in England and Wales from April 2026.Ìý

Statistics related to cases raised under the CCA process (for the 2026 rating list), including: 

• Table EW26_1_1: Summary of Checks and Challenges since start of rating list 

• Table EW26_1_2: Outcome of resolved Checks and Challenges since start of rating list 

• Tables EW26_2_1 to EW26_2_2: Checks and Challenges by administrative area since start of rating list 

• Tables EW26_3_1 to EW26_3_2: Quarterly and monthly time series of Checks and Challenges, England 

• Tables EW26_3_3 to EW26_3_4: Quarterly and monthly time series of Checks and Challenges, Wales 

• Tables EW26_4_1 to EW26_4_4: Resolved CCA cases by party representation and change in rateable value 

• Table EW26_4_5: Resolved CCA cases by financial quarter and change in rateable value, England 

• Table EW26_4_6: Resolved CCA cases by financial quarter and change in rateable value, Wales 

1.3 Checks, Challenges and Changes against the 2023 local rating list for England and Wales 

This publication includes Checks and Challenges made under the CCA process against the 2023 rating list in England and Wales from April 2023.Ìý

Statistics related to cases raised under the CCA process (for the 2023 rating list), including: 

• Table EW23_1_1: Summary of Checks and Challenges since start of rating list 

• Table EW23_1_2: Outcome of resolved Checks and Challenges since start of rating list 

• Tables EW23_2_1 to EW23_2_2: Checks and Challenges by administrative area since start of rating list 

• Tables EW23_3_1 to EW23_3_2: Quarterly and monthly time series of Checks and Challenges, England 

• Tables EW23_3_3 to EW23_3_4: Quarterly and monthly time series of Checks and Challenges, Wales 

• Tables EW23_4_1 to EW23_4_4: Resolved CCA cases by party representation and change in rateable value 

• Table EW23_4_5: Resolved CCA cases by financial quarter and change in rateable value, England 

• Table EW23_4_6: Resolved CCA cases by financial quarter and change in rateable value, Wales 

1.4 Challenges against the 2017 local rating list for England 

This publication also reports the number of outstanding Challenges made from April 2017 against the 2017 local rating list in England.Ìý

1.5 Challenges against the 2017 local rating list for Wales 

In Wales, challenges against the 2017 local rating list are handled using the non-CCA process (see below for more details). This publication reports the number of outstanding challenges against the 2017 local rating list for Wales.Ìý

1.6 Differences between CCA Statistics and Non-CCA ³§³Ù²¹³Ù¾±²õ³Ù¾±³¦²õÌý

The statistics in this publication can be broadly grouped into two types, CCA-process related statistics (2026 and 2023 rating lists Checks and Challenges in England and Wales and 2017 rating list Checks and Challenges in England) and non-CCA-process related statistics (statistics on challenges and reviews against the 2017 rating list for Wales). It is important to understand the differences between the two sets of statistics.Ìý

1.7 Definition of a challenge 

A challenge has a different and specific meaning when used in the CCA process as opposed to when used under the non-CCA ±è°ù´Ç³¦±ð²õ²õ:Ìý

• CCA process – a Challenge to a valuation is made only after the completion of a Check 

• Non-CCA process – a challenge can be either a proposal to change a valuation or a subsequent appeal against a valuation 

This is covered in more detail in the Glossary.Ìý

1.8 Registered and received 

CCA Check and Challenge statistics show the number of Checks and Challenges registered by the VO while non-CCA challenge statistics show numbers of cases received by the VO as at a point in time. When information is received by the VO manually it is marked with a ‘received’ date. The information is then registered on the VO administrative system at which point a ‘received’ and ‘registered’ date are recorded.Ìý

2. Check, Challenge, Appeal 

The business rates appeal process in England from 1 April 2017 is known as Check, Challenge, Appeal (CCA). Wales adopted the CCA process on 1 April 2023. °Õ³ó±ðÌýVO deals with Checks and Challenges, while the independent Valuation Tribunal Service(VTS) and Valuation Tribunal for Wales (VTW) handle Appeals. Business rates appeals are handled differently in Ìý²¹²Ô»åÌý.Ìý

Owners, occupiers, and authorised agents must first register to use the online service and view or request details of their valuation.Ìý

There are three stages to the new process – ‘Check’, ‘Challenge’ and ‘Appeal’: 

• The Check stage sets out exactly how a valuation has been calculated. It provides the Interested Person (IP) with all the underlying facts and allows them to update those facts if they have changed or are incorrect. This means that everyone understands and agrees the factual basis for any valuation, and that valuation can be amended at this stage if necessary.Ìý

• The Challenge stage allows people to challenge the valuation if they feel the calculation done based on the facts established at Check is incorrect. IPs or their agents provide the full evidence for their Challenge, giving the VO the opportunity to resolve the issue without the need for an Appeal. °Õ³ó±ðÌýVO are required to present the full evidence to support their decision.Ìý

• If IPs are not satisfied with the VO’s decision, having understood all the evidence and basis for the decision, they can appeal to the independent VTS/VTW. This appeal is undertaken in the full knowledge of all the evidence and arguments put forward from both sides at the Challenge stage.Ìý

Figure 1 provides an overview of the CCA process.Ìý

Figure 1: Overview of the CCA process

These statistics no longer report the number of registrations and property claims under the new CCA process. For England, the Valuation Tribunal Service publish . Similarly for Wales, the Valuation Tribunal Wales publish . Further information about CCA can be found on °Ç¸ç³Ô¹Ï.Ìý 

3. Technical Notes 

This release includes statistics on Challenges made by taxpayers (or their representatives) against the 2026, 2023 and 2017 local rating lists. Previous quarters’ figures include retrospective changes so will not necessarily be the same as those from previous publications.Ìý

Figures in the release note may be rounded to a different level of accuracy from the figures in the MS Excel tables and should therefore be considered more definitive.Ìý

The statistics are derived from VO’s administrative database and are published at national, regional, and billing authority level.Ìý

°Õ³ó±ðÌýVO is required, by the Local Government Finance Act 1988, to compile and maintain accurate rating lists specifying a rateable value for all non-domestic rateable properties in England and Wales. These rateable values provide the basis for national non-domestic rates bills, which are issued by billing authorities. There is a local rating list for each billing authority. However, for simplicity, we have referred to these throughout this publication as one combined ‘rating list’ for those local lists effective from 1 April 2026, and, likewise, one combined ‘rating list’ for those local rating lists effective from 1 April 2023.Ìý

Ratepayers, owners, and in limited circumstances, relevant authorities, and other persons (known formally as Interested Persons) can make a Challenge to alter the rating list if they think an entry is incorrect. Challenges can also be made on behalf of interested persons by their professional representatives.Ìý

4. Data Quality 

4.1 Suitable data sources 

The information supplied in the tables is based upon administrative data held within the VO’s operational database. All administrative data are subject to processing and process errors and as such, while the VO has made every effort to ensure accuracy of the data underpinning this publication, it is possible that some errors remain.Ìý

4.2 Assured quality 

Our quality assurance follows the approach set out in the VOA Quality Policy.Ìý

As part of the production of this publication, quality assurance takes place: 

• during the valuation of properties 

• as part of the creation of the data which underpins the publication 

• as part of the coding which produces the publication outputs 

• as part of automated and manual checks of outputs 

• using a comprehensive QA Check List and a QA Issues Log  

5. Use made of the data 

This publication is being released as part of the VO’s commitment towards making its data more accessible as well as continuing to improve, and make more consistent, presentation of information to assist users conducting their own analysis of VO data. The data are used to inform government policy and conduct analyses to support the operations of the VO.Ìý

In a wider context this publication supports BAs’ requirements for information in respect of the Business Rates Retention Scheme contained within the .Ìý

We will keep under review the format of this summary document to improve the presentation of our statistics and welcome feedback from users on the usefulness of the information provided in this summary. Please forward any comments to the statisticsvo@hmrc.gov.uk.Ìý  

6. CSV Metadata 

A file which provides the variable names and descriptions appearing in the CSV files is included in this release; it can be found within the ‘CSV Files’ zip file on the release page.Ìý 

7. Timeliness and Punctuality 

Timeliness refers to the lapse of time between publication and the period to which the data refer. Punctuality refers to the gap between planned and actual publication dates.Ìý

Releases are always punctual and published on the pre-announced dates. Pre-announcement of the precise date may occur up to four weeks before publication. We always pre-announce the month of publication in our 12-month planning schedule.Ìý

This publication is published on a quarterly basis within two months of the last day of the reference period.Ìý 

8. Relevance 

Relevance is the degree to which statistical outputs meet users’ needs.Ìý

It is important that the statistics produced are relevant to user needs and that they meet the needs of users, both in coverage and in content. These statistics evolved largely in response to Freedom of Information requests and Parliamentary Questions and were further developed with input from a NDR Statistics Advisory Panel which consisted of key users of the data.Ìý 

9. Coherence and Comparability 

Coherence is the degree to which data that are derived from different sources or methods, but refer to the same topic, are similar. Comparability is the degree to which data can be compared over time and domain, for example, geographic level.Ìý

These statistics are drawn from the same source and use a coherent and consistent methodology.Ìý

CCA and non-CCA statistics cannot be compared as these statistics relate to different processes. For further information, please see the ‘Differences between CCA statistics and non-CCA statistics’ section of this document.Ìý 

10. Accessibility and Clarity 

Accessibility is the ease with which users can access the data, also reflecting the format in which the data are available and the availability of supporting information. Clarity refers to the quality and sufficiency of the release details and accompanying advice.Ìý

The release is available free of charge. All official statistics are made available primarily as Excel spreadsheets with data available in an open format (CSV versions) and a background information document.Ìý 

11. Confidentiality, Transparency and Security 

Access to the data and release during its publication is limited to the statistics production team only. Occasionally, valuation experts may be consulted as part of the quality assurance process. The list of pre-release recipients is published alongside the release.Ìý

Further information can found within the VOA Confidentiality and Access policy.Ìý 

12. Further Information 

 Timings of future releases are regularly placed on the HMRC research and statistics calendar.Ìý

For further information on the area codes used in this release, please refer to the .Ìý 

13.ÌýGlossary 

Appeal (non-CCA process) – an appeal consists of both Valuation Tribunal cases and Upper/Lands Tribunals cases. A challenge only becomes an appeal when the proposal (IPP) is referred to the Valuation Tribunal Service.Ìý

Appeal (CCA process) – an Appeal in the Check, Challenge, Appeal process consists of an appeal referred by the IP to the Valuation Tribunal for an independent review.Ìý

Area code – a unique identifier for administrative geographies as specified by the Office for National Statistics (ONS).Ìý

Assessment – an entry in the rating list is often referred to as an assessment.Ìý

Assessment review (report) – assessment reviews (reports) relate to instances where the VO will review the entry in the rating list. They can be either a report initiated by the BA, known as a Billing Authority Report, or initiated by the VO, known as a Valuation Office Report. These could typically be attributable to a demolition, new property build or other physical change to a property. An assessment review (report) is counted as received when it has been registered on the VO’s administrative system.Ìý

µþ¾±±ô±ô¾±²Ô²µÌý²¹³Ü³Ù³ó´Ç°ù¾±³Ù²âÌý(BA) – a local authority empowered to collect non-domestic rates on behalf of itself and other local authorities in its area. In England, shires, metropolitan districts, the Council of the Isles of Scilly, unitary authorities, London boroughs and the City of London are BAs.Ìý

Billing authority code – a unique identifier for BAs.Ìý

Billing authority report (BAR) – a report (assessment review) initiated by the BA. These could typically be attributable to a demolition, new property build or other physical change to a property.Ìý

Cancelled challenge or assessment review (non-CCA process) – a challenge/assessment review raised against a property in error that is cancelled.Ìý

Central rating list – the VO’s list of rateable values for companies named in the Central Rating List Regulations, primarily for the network property of major transport, utility, and telecommunications undertakings and cross-country pipelines. There are separate lists for England and Wales.Ìý

Challenge (CCA process) – the IP can challenge any valuation related to the same property within four months of the Check completion. IPs can also make a Challenge if the VO has not completed the Check after 12 months. If the Challenge is about a change in the surrounding area (a material change of circumstances), then the Challenge can be made either within four months after the Check completion or within 16 months of the IP’s Check confirmation.Ìý

Challenge (non-CCA process) – a proposal by the ratepayer to alter the 2017 rating list in Wales: typically attributable to a challenge to the assessed rateable value or a change of circumstance of the property as well as physical changes in the locality. Challenges consist of both IPPs and appeals. IPPs are commonly, though incorrectly, referred to as appeals; technically a challenge only becomes an appeal when the proposal is referred to the Valuation Tribunal Service. A challenge is counted as being received when it has been registered on the VO’s administrative system. It is counted as being resolved when it has been cleared and the rating list has been updated.Ìý

Challenge outcomes (CCA process) – resolved Challenges may be: 

• Agreed – this category is made up of Challenges resolved with an outcome of well-founded or agreement reached. Well-founded is an outcome where the VO agrees with the proposed alteration to the list and the date from which the proposed alteration should take effect.ÌýAgreement reached is an outcome where the VO and the IP come to an agreement which is different to the proposed alteration of the list and/or the date from which the proposed alteration should take effect.Ìý

• Disagreed – this category is made up of challenges resolved with a considered decision, which is where the VO and the IP cannot agree the proposal, so the VO issues its decision that may or may not result in an alteration to the list.Ìý

Check (CCA process) – a review by the IP of the information held by the VO for their property. The IP confirms the accuracy of the facts on which the rating list entry is based, provides missing factual information and amends property details as necessary.Ìý

Check completion – a resolved Check: the VO have responded to the IP, stating the outcome in full and cleared the case.Ìý

Check confirmation – the point during Check at which the IP confirms the accuracy of the facts on which the rating list entry is based, provides missing factual information and amends property details as necessary.Ìý

Check outcomes – there are three outcomes for resolved Checks, which are: 

• Agreed – the VO agrees with/accepts all the facts provided by the IP. This can include Checks that lead to no change to the facts proposed by the IP.Ìý

• Partially agreed – the VO agrees with/accepts some of the facts provided by the IP.Ìý

• Disagreed – the VO does not agree with/accept the facts provided by the IP.Ìý

Compiled list – the rating list as it comes into effect following revaluation; for the 2017 rating list this is the list as at 1 April 2017 and for the 2023 rating list it is the list as at 1 April 2023. The 2026 rating list came into effect as at 1 April 2026.Ìý

Direction – the Tribunal’s written instructions that the appellant and the VO must follow.Ìý

Incomplete challenge – the Challenge does not contain all the detail required in legislation and so is not accepted by the VO.Ìý

Interested person (IP) – an interested person can be an individual or a company who is the owner, occupier or ratepayer of the property, or a person with a ‘qualifying connection’.ÌýA person has a qualifying connection if they own the company that owns the property, if they are a company owned by the property owner or occupier, or if both they and the property owner or occupier are companies owned by the same company.Ìý

Interested person proposal (IPP) (non-CCA process) – a proposal by the IP or agent acting on their behalf to alter the local rating list entry.Ìý

Invalid proposal (non-CCA process) – a proposal that has been submitted to the VO that the VO considers to be incorrect. In these circumstances the VO informs the maker of the proposal why they consider the proposal to be invalid. The maker of the proposal has the option to appeal to the Valuation Tribunal against the VO’s decision.Ìý

Lands Tribunal cases – the functions of the Lands Tribunal were transferred to the Upper Tribunal (Lands Chamber) on 1 June 2009. These cases are now known as Upper Tribunal cases and includes any appeal to the Upper Tribunal (Lands Chamber), Court of Appeal and Supreme Court.Ìý

Local rating list(s) – the VO’s lists of all the non-domestic rateable properties in England and Wales. There is a separate local list for each BA.Ìý

Minor rating list change (MRL) – a minor change to a rating list entry usually correcting a typographical error in the address or description of a property.Ìý

Outstanding – a case is counted as being outstanding when it has been registered on the VO’s administrative system and has not been resolved.Ìý

Property claim – before anyone can access more detailed valuation data about a property, they must prove that they have a legal interest in the property under the non-domestic rating legislation, for example as an owner or occupier or both. To do this, they are required to ‘claim their property’ through the VO’s online service and provide proof of their relationship to the property, such as a copy of a business rates or utility bill. Once the VO confirm the interested person’s relationship to the property, the claim is approved, and the IP can view or request the detailed valuation for that property. Note that the figures of approved property claims may be adjusted in future publications to reflect where claims have been updated.Ìý

Rateable value (RV) – a monetary value assigned to every rateable property within a rating list, broadly based on the annual rent for which a rateable property could have been let on the open market at a set date.Ìý

Ratepayer – the person required to pay the business rates bill for the property. This is usually the occupier unless the property is empty when it is the owner’s responsibility to pay.Ìý

Received – a case is counted as being received when it has been received by the VO.Ìý

Region – a geographical unit formerly referred to as Government Office Region (GOR). The GOR framework was the primary classification for regional statistics and comprised nine regions of England, which, combined with the devolved administrations, collectively spanned the United Kingdom. From 1 April 2011 the term GOR was dropped in favour of region. This release comprises English regions and Wales.Ìý

Registered – a case is counted as being registered when it has been registered on the VO’s administrative system. Note this may differ from the date the case was sent to the VO.Ìý

Resolved Challenge – a Challenge will be resolved when it has been cleared on the VO’s administrative system. This will be because it has either been agreed (well founded), a negotiated agreement has been reached (agreement reached), it has been withdrawn, or the VO have disagreed with the Challenge and issued a decision notice (considered decision).Ìý

Resolved Check – the VO have completed the Check, stating the outcome in full and cleared the case.Ìý

Struck out – the decision made by the Valuation Tribunal not to hear an Appeal and give it no further consideration. This is usually because of a failure of the appellant to comply with a direction of the tribunal.Ìý

Unique rateable property (also known as hereditament) – a unit of non-domestic property that is, or may become, liable to non-domestic rating and thus appears in the local rating list. The area of a property included in a rateable value calculation can cover all of one property, only part of a property or be several separate units in one building or site.Ìý

Upper Tribunal (Lands Chamber) – this was previously known as the Lands Tribunal before its functions were transferred to the Upper Tribunal on 1 June 2009. This is a specialist tribunal that resolves certain disputes concerning land, particularly the valuation of land.ÌýIt has power to hear cases under many different Acts of Parliament and statutory instruments.Ìý

Valuation Office notice (VON) – the notice of alteration to the rating list that arises when the VO amends a rating list following either a BAR, a Valuation Office report (VOR) or settlement of an IPP.Ìý

Valuation Office report (VOR) – a report (assessment review) initiated by the VO to review an entry in the local rating list. These could typically be attributable to a demolition, new property build or other physical change to a property.Ìý

Valuation officer – an employee of the VO and the officer authorised by statute to compile and maintain rating lists.Ìý

Valuation Tribunal (VT) – an independent appeals tribunal, to handle council tax and rating appeals in England (VTE) with a similar but separate Valuation Tribunal in Wales (VTW).Ìý

Withdrawn – the IP withdraws their proposal.