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Last edited 17 Jan 2026

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Check, challenge, appeal

1 Introduction
2 Check
3 Challenge
4 Appeal
5 Related articles on Designing Buildings Wiki

[edit] Introduction

On 1st of April 2017 a new business rates appeal process system was introduced in England known as the check, challenge and appeal (CCA). The VOA (Valuation Office Agency) is the administrative body which deals with checks and challenges; whereas, appeals are handled by the Valuation Tribunal for England. The new system that was introduced brought in a completely new process for both the ratepayer as well as their agent.

In the Autumn Budget 2024 under the newly elected Labour government it announced its intention to introduce two lower multipliers for Retail, Hospitality and Leisure (RHL) properties with rateable values (RVs) below £500,000. On 11 September 2025 it published its policy paper on Business rates: forward look. This outlined that the above changes and the routine business rates revaluation which occurs every three years, by the Valuation Office Agency (VOA) Due in 2026. Some expect that there will be another major overhaul of the system in the 2026 review.

On 1 April 2017 a new business rates appeal process system was introduced in England known as the check, challenge and appeal (CCA). See Check, challenge, appeal for more information. In 2020 under the Conservative Government there was a Check, challenge, appeal: interim review of reforms to the business rates appeals system and various amendments have occurred since its introduction in 2017, theses changes include:

Formalised Process: The CCA system replaced the older proposal/appeal system, creating three distinct stages: Check (information gathering), Challenge(formal proposal), and Appeal (to the Valuation Tribunal).
Incomplete Challenges: In earlier years, incomplete challenges might have been grouped with resolved ones; they are now presented separately in statistics for clarity.
New Rating Lists: The system now applies to the 2017 list and the subsequent 2023 list, with data and processes evolving to cover these new lists.
Procedural Refinements: Ongoing statistical reporting and reviews have led to clearer definitions and operational adjustments within the existing framework, but not a radical overhaul.
Future Reforms: The system is expected to see further significant changes with the 2026 Rating List, moving beyond the current CCA structure.

[edit] Check

This is the initial part of the business rates appeal process, where all factual information regarding property prior to challenging the assessment is evaluated.

A check includes determining whether the rateable value annually matches what you actually pay, as well as whether or not the areas you are being valued on are correct, or even if any properties surrounding you have had a successful appeal. Material change may also affect the appeal, such as new developments in the area, new roads or removal of access routes, change of use and even competitors.

Once established, you can submit it to the Valuation Office. They have up to 12 months to consider the appeal and respond.

[edit] Challenge

After a verification of the facts (which includes a detailed assessment and valuation) a ‘Statement of Case’ needs to be presented to the VO in order to actually challenge the business rates and change the Rateable Value . In simplified terms, a Statement of Case is civil litigation which sets out your case. It is known as ‘pleading’ before a Civil Procedure Rules.

From this, the VO will issue a decision based on this document. If the decision agrees with the proposed valuation and reduces the assessment accordingly, then the matter will be considered closed. However, if the VO does not agree then you have the right to appeal this through the Valuation Tribunal.

[edit] Appeal

An appeal to the Valuation Tribunal can only be lodged once the process has been completed with the VO. Which can mean a long process if your case does fail, however, if your case proceeds to an appeal you have the right to present it to an independent panel.

The VO’s decision will be cross-examined and explored during this process, hopefully producing a more satisfactory outcome. Whether that is the case or not, the Valuation Tribunal has 28 days following the proceedings in order to issue their own decision.