Penalty charges proposed as part of business rate appeals
If there was not enough wailing about business rates already, the Government is doing its best to cause even more fury by proposing penalty notices as part of the new ‘Check Challenge Appeal’ process.
The draft regulations laid before Parliament at the end of 2017 impose a penalty of £500 (reduced to £200 for “small proposers”) for incorrect information supplied in, or in connection with, a proposal to alter the rating list.
The penalty follows information supplied that is “false in a material particular” and is supplied “knowingly, recklessly or carelessly”.
The “in connection with” phrase is vague and could apply to all stages of the process. “Small proposers” relates to businesses with a turnover or balance sheet less than £2m and fewer that ten employees.
These regulations still have to be debated and approved by Parliament, so it certainly is not a done deal. Please Parliament, do the right thing!
Along with the fees required to lodge an appeal to the Valuation Tribunal England, you have to conclude that this is just another ruse to discourage businesses from challenging their business rates and seeking justice rather than any meaningful addition to make the CCA process more efficient.
The next non-domestic rating revaluation in Wales will now take place in 2021, bringing it into line with the next revaluation in England.
A short but certainly not sweet update on another impact of the revaluation on businesses across England and Wales.
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