At present, a successful appeal is applied to the full duration of the current rating list, with any refund backdated to 1 April 2010. However, as part of the changes announced by the Chancellor in last year’s Autumn Statement, the benefit from any appeals lodged after 31 March 2015 will be restricted to the period from 1 April 2015 to the conclusion of the current rating list on 31 March 2017.
The implications of this are clear - if you are considering challenging your business rates, now is the time to do so. If an appeal is merited, action needs to be taken straight away to ensure that you get the full amount you are owed.
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