Removing a property from the business rates list
Source: gov.uk (2025-06-20)

When and how to request a reduction in rateable value or to delete a property from the business rates list and when properties do not qualify.

Overview

The Valuation Office Agency (VOA) is responsible for maintaining the central and local rating lists, which contain the rateable values of all non-domestic properties in England and Wales.

We work out a value for your property called the rateable value (RV). It’s based on what your property could be rented for, using rules set by law. Your local council then uses this value to calculate how much you’ll pay in business rates.

You can request your property to be deleted from the non-domestic rating list or a reduction in its RV if your property or a part of it is:

in disrepair

undergoing major renovations or reconstruction

demolished

We review each request to see if the property meets the legal criteria for an alteration to its RV and carefully consider the facts before making a decision.

Removing a property from the rating list or reducing its RV is complex. The rules are based on detailed laws and court decisions, and they’re often reviewed and updated. Whether a property stays in the rating list or is removed depends on how these legal principles apply.

In the sections below, we cover the circumstances under which a property can be deleted from the rating list or have its RV reduced. We also look at when a property does not qualify for changes to its RV.

Economic and uneconomic repair

a) Economic repair

The rateable value (hypothetical rent) of a non-domestic property (https://www.gov.uk/guidance/rating-manual-section-2-maintaining-the-rating-list/part-4-rateable-value-avd-material-day-and-effective-date) is based on a set of statutory assumptions, one of which assumes the property is in reasonable repair. The cost of repairs is considered economic if the property can earn enough rent to cover it within a reasonable time period. This means that the property could be occupied for its intended purpose.

Non-domestic properties vary enormously, so it is difficult to outline the expected condition of a property to satisfy the assumptions of reasonable repair and suitability for occupation. Each case is considered individually based on repair costs and expected future rent to determine the property’s eligibility for a reduction in RV.

b) Uneconomic repair or disrepair

A property is considered uneconomic to repair, and valued in disrepair, when the cost of putting it in reasonable repair would outweigh the future rental income from it within a reasonable time period.

We also consider the condition of the property, asking 3 questions:

Is the property in a state of reasonable repair?

If not, can the works required to put the property into a state of reasonable repair be properly described as repairs?

Would the repairs be considered uneconomic?

When rateable value is not changed due to repairs

We cannot alter the rateable value of a property or remove it from the rating list where repair works would be considered economically reasonable to undertake. This includes:

work undertaken under the terms of a property’s lease, which would keep the property in normal repair

obvious works of economic repair such as redecoration, re-fitting of floor coverings, changing of light fittings or replacement of items by their modern equivalent if damaged

This is not an exhaustive list and there are other circumstances in which a repair would be considered economic. Some examples are:

Deliberate damage to avoid paying business rates (known as ‘constructive vandalism’) is treated as any other type of damage. We check whether it would be reasonable to repair the property. For example, removing toilets or lights without a wider redevelopment plan is seen as damage that needs repair.

Repairs that make use of modern materials, for example to mend a roof or fix windows, it is also considered economic.

When the rating list is altered due to repairs

A property can have its rateable value reduced if it is in a state of uneconomic disrepair.

You must provide evidence that your property is in uneconomic disrepair when you request a reduction in rateable value. The type of evidence you need is given further along this page.

Properties affected by fire or flooding

Properties damaged by fire or flooding are described as having experienced a material change of circumstance, that is an event which has occurred after the rateable value has been set. Under rating law, the effects of these events would be considered under the statutory ‘repair’ assumption defined in the previous section:

Would the repairs be deemed economic to complete?

If there is a minor fire that only affects a small part of a property and requires lower repair costs than the property’s future rental income, the repairs will likely be deemed economic, and the rateable value will be unchanged. If the resulting damage negatively impacts the rental income, the RV may be lowered.

If the property is affected by a major fire which destroys all or large parts of the property, leaving it unrepairable, so that reconstruction is necessary as opposed to be repair, it will and be deleted from the rating list.

The same applies to properties affected by flooding. But if there is evidence showing that rents in the area have been lowered solely because of the flooding your rateable value may be reduced.

Evidence required to show a property is in uneconomic disrepair, including those affected by flooding and fire

The evidence that you need to submit to help us make a decision includes:

details of any costings you have to put the property back into repair

a description of the works or a schedule of works

details of any works started on the property

the date when works started together with evidence to support this, such as a contractor invoice and/or receipts for delivered materials or skips for rubbish removal

a copy of any surveys, architect’s plans or planning permissions if available

labelled and dated photographs of both inside and outside the property, showing its condition

details of when the property was last occupied

Features of a property undergoing a major reconstruction

The law around properties undergoing major reconstruction is complex, and each request is considered on a ‘case by case’ basis. Our decisions on altering or deleting the RV is fact specific.

For non-domestic properties, major reconstruction work can involve:

significant improvements to the property (major refurbishment that significantly increases rental value)

changes to the use of the property requiring significant physical adaptation (e.g. converting an office to residential use)

changes to the property’s boundaries so properties can be separately occupied or merged to create larger properties (for instance, dividing a large shop into multiple shops or removing the internal walls of two adjacent shops to create one large shop)

It is highly unlikely that the property is occupied for its existing use during schemes involving reconstruction or redevelopment. So, we do not consider whether the property is in repair or not. Rather, we consider whether the works comprise a scheme of reconstruction. If they do, and the property cannot be occupied as a result, the property is deleted from the non-domestic rating list, effective from the date the works start.

Because the rules around reconstruction are complex, it’s not straightforward to remove a property from the rating list. The amount of evidence needed depends on the size of the scheme of work, but it’s important to give us as much detail as possible. We must see that building work has actually started before we can consider removing the assessment.

Evidence required to show a property is undergoing major reconstruction

The evidence required for deletion due to major renovation/reconstruction includes:

a description of the planned scheme of works

details of any works started on the property

the date when works started together with evidence to support this, such as a contractor invoice and/or receipts for delivered materials or skips for rubbish removal

a copy of any surveys, architect’s plans or planning permissions if available

labelled and dated photographs of both inside and outside the property, showing its condition and all areas where works have started

Demolitions

When rateable value cannot be changed before demolition works

Properties can often remain empty in large redevelopment schemes, but in a condition where they can be occupied, or it would be economically reasonable to put the property into repair. In such cases, the properties will continue to have a rateable value until the works of demolition starts.

The rating list will not be altered until the demolition work has started on a property.

When rateable value can be changed before demolition

In some instances, properties which are planned to be demolished are in such a poor state of repair that it is not be economically reasonable to repair the property. This means that the repair costs outweigh any future income that can be generated from the property within a reasonable time period. So, if the property is found to be uneconomic to repair under these considerations, its rateable value may be reduced to nil prior to demolition.

When a property is removed from the rating list due to demolition

A property is deleted from the rating list once demolition work has started on it. Please note that a planning permission is not sufficient evidence to show that demolition work has begun. Please see below the evidence you need to prove that demolition work has started on your property.

Evidence required to show that a property is being demolished

The evidence that you must submit to the VOA includes:

labelled and dated photographs of the property, showing where works have started within the property or site

details of any works started on the property (including planning permissions if available)

the date when works started together with evidence to support this, such as a contractor invoice and/or receipts for delivered materials or skips for rubbish removal

How to request a deletion or reduction in your rateable value

If you think your property meets the criteria listed above, you need to use the Check, Challenge, Appeal (CCA) service to request a deletion or reduction of rateable value. You will need to register for a business rates valuation account (https://www.gov.uk/guidance/register-for-the-service) before you can use the service. Please read the step-by-step guide to the CCA process (https://www.gov.uk/guidance/check-and-challenge-your-business-rates-valuation-step-by-step) to find out how.

In some instances, your property may be deleted at the Check stage (https://www.gov.uk/guidance/confirm-your-property-details). However, if this cannot be determined at Check, you will need to send a Challenge (https://www.gov.uk/guidance/challenge-the-valuation). You will be told by the VOA if a Challenge is required after we consider your Check case.

When sending your request, it is important to include sufficient supporting evidence. We will tell you how to send us supporting evidence during the process if required.

We will review the evidence to establish the facts and process the case and make a decision.

What happens when a decision is made

You will be informed about the decision through the business rates valuation account dashboard on your Check/Challenge.

If we agree to delete the property from the list or reduce your rateable value, we will make the amendment from the relevant effective date.

Effective date for reconstructions

If your property qualifies as a major reconstruction, the effective date for deletion is the first day the works physically start. Obtaining planning permission does not mark the start of a scheme. If we delete or alter your rateable value after the works have started, the deletion/reduction will be backdated where possible.

Once the works have been completed, your property will undergo a new assessment. When we re-assess this ‘new’ property, we will consider all improvements made to the property. This means your rateable value may go up.

If the property is being converted for residential use, you should inform your local council that you have completed the works, and they will then tell us.

The effective date for a new assessment is the date the property is complete and ready for occupation. This might be the date it is actually occupied or the date specified in a completion notice issued by the billing authority.

Effective date for demolitions

If your property is demolished, the effective date for deletion from the rating list is the first day the demolition works physically start. If we delete or alter your rateable value after the works have started, the deletion/reduction will be backdated where possible.

Effective date for disrepair

If your property is in uneconomic disrepair, we will consider what the effective date should be for a reduced RV based on when the property (or parts of it) became unoccupiable due to stated disrepair or damage on a case-by-case basis.

Additional resources

You can find out more about removing a property from the rating list or reducing your non-domestic assessment on the Rating Manual (https://www.gov.uk/government/publications/valuation-office-agency-rating-manual).

To find out if you may be eligible for a reduction in your business rate under other types of reliefs, read our business rates relief (https://www.gov.uk/apply-for-business-rate-relief) guide.