Business rate appeals
Last updated 10 November 2023
3. Mazars Case - Staircase Tax
The Government have now passed legislation to reverse the effects of a Supreme Court decision in ‘Woolway v Mazars’. The outcome of the case, which has been described as the ‘staircase tax’ meant that affected businesses lost their entitlement to Small Business Rate relief when they were assessed as occupying more than one business premises.
Any ratepayer who believes they are affected by this legislation should now contact the Valuation Office Agency (VOA) to reassess their valuation.
For any requests from 1 April 2017 ratepayers should use the Valuation Office Agency ‘check and challenge’ service and follow the guidance to notify us the check relates to the ‘Woolway v Mazars’ case. To look up a valuation and register for the check service visit GOV.UK.
For assessments that were split between 1 April 2010 and 31 March 2017 ratepayers have until 31 December 2019 to make a proposal. Ratepayers can download a revised proposal and read relevant guidance from the VOA website.