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Rateable values

This section tells you how business rates is calculated, how the rateable value is determined, and how to appeal against your rateable value.

Rateable values are determined by the Valuation Office Agency who are part of the Inland Revenue. Their address is as follows:

The Listing officer
Valuation office agency
Queensgate House
12 Silver Street
Lincoln
Lincs
LN2 1EW

Tel: 03000 501501

Website: www.voa.gov.uk

The amount that you are required to pay may vary upward or downward to reflect the changes of the transitional scheme which limits increases or decreases in the amount payable following a revaluation. All non domestic properties are shown in a rating list for each authority. A revaluation of all non domestic properties is carried out every 5 years when a new rating list comes into force. Copies of the rating lists for Boston are available at the Municipal Buildings or from the valuation office website.

The rateable value of a property is based on the annual rent which the valuation officer believes would be agreed on the open market at the valuation date. The valuation date is always two years prior to the beginning of the rating list, so the valuation date for the 2017 list was 1 April 2015.

The rateable value is not your rates bill. We calculate your rates bill by multiplying the rateable value by a figure called a multiplier which is set by central government, and then we apply any reliefs to your account that you are entitled to.

The valuation officer may alter the rateable value if he believes that there has been a change in circumstances; for example where your premises have been extended or converted into 2 units. He may also alter the list to include any newly constructed properties. Any changes are then notified to you and the council and an amended bill will be issued to you.

If you feel that the rateable value of your property is incorrect you may need appeal to the valuation officer. Please see our page about the 2017 Revaluation and the new Check, Challenge and Appeal system introduced from April 2017

Whilst awaiting the outcome of an appeal, the business rates must be paid. In certain circumstances interest is payable where an overpayment is found to have been made.

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[0s, 2ms] 1 call 0 records - Article Id: 3988, Changed: False, Changed Action: 3, Changed End Date: 01/01/0001 00:00:00, Changed Significantly: True, Changed Start Date: 01/01/0001 00:00:00, Ignore visibility: False, Override security: False, Tolerate not found: False, Type: pdf,csv,excel,word,docx,zip
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[0s, 6ms] 1 call 5 records - Article Id: 7798, Changed: False, Changed Action: 3, Changed End Date: 01/01/0001 00:00:00, Changed Significantly: True, Changed Start Date: 01/01/0001 00:00:00, Ignore visibility: False, Override security: False, Tolerate not found: False
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                page$HeaderNavigation$ctl02iCMRender.Controls.Choose000
                    page$HeaderNavigation$ctl08iCMRender.Controls.Default000
                        page$HeaderNavigation$ctl09iCMRender.Controls.Value000
                            page$HeaderNavigation$ctl16System.Web.UI.LiteralControl000
                page$HeaderNavigation$ctl17System.Web.UI.LiteralControl1000
                page$HeaderNavigation$ctl03iCMRender.Controls.If000
                    page$HeaderNavigation$ctl04iCMRender.Controls.Value000
                        page$HeaderNavigation$ctl18System.Web.UI.LiteralControl000
                page$HeaderNavigation$ctl19System.Web.UI.LiteralControl1000
                page$HeaderNavigation$ctl05iCMRender.Controls.If000
                    page$HeaderNavigation$ctl20System.Web.UI.LiteralControl1000
                    page$HeaderNavigation$TopNavRepeateriCMRender.Controls.Repeater000
                        page$HeaderNavigation$TopNavRepeater$ctl07System.Web.UI.LiteralControl4100
                        page$HeaderNavigation$TopNavRepeater$ctl00iCMRender.Controls.RepeaterContainer20500
                            page$HeaderNavigation$TopNavRepeater$ctl00$ctl05System.Web.UI.LiteralControl1800
                            page$HeaderNavigation$TopNavRepeater$ctl00$ctl00iCMRender.Controls.If000
                            page$HeaderNavigation$TopNavRepeater$ctl00$ctl06System.Web.UI.LiteralControl1800
                            page$HeaderNavigation$TopNavRepeater$ctl00$ctl01iCMRender.Controls.If000
                                page$HeaderNavigation$TopNavRepeater$ctl00$ctl04iCMRender.Controls.Value000
                                    page$HeaderNavigation$TopNavRepeater$ctl00$ctl07System.Web.UI.LiteralControl4000
                            page$HeaderNavigation$TopNavRepeater$ctl00$ctl02iCMRender.Controls.Value000
                                page$HeaderNavigation$TopNavRepeater$ctl00$ctl08System.Web.UI.LiteralControl000
                        page$HeaderNavigation$TopNavRepeater$ctl01iCMRender.Controls.RepeaterContainer22500
                            page$HeaderNavigation$TopNavRepeater$ctl01$ctl05System.Web.UI.LiteralControl1800
                            page$HeaderNavigation$TopNavRepeater$ctl01$ctl00iCMRender.Controls.If000
                            page$HeaderNavigation$TopNavRepeater$ctl01$ctl06System.Web.UI.LiteralControl1800
                            page$HeaderNavigation$TopNavRepeater$ctl01$ctl01iCMRender.Controls.If000
                                page$HeaderNavigation$TopNavRepeater$ctl01$ctl04iCMRender.Controls.Value000
                                    page$HeaderNavigation$TopNavRepeater$ctl01$ctl07System.Web.UI.LiteralControl4000
                            page$HeaderNavigation$TopNavRepeater$ctl01$ctl02iCMRender.Controls.Value000
                                page$HeaderNavigation$TopNavRepeater$ctl01$ctl08System.Web.UI.LiteralControl000
                        page$HeaderNavigation$TopNavRepeater$ctl02iCMRender.Controls.RepeaterContainer20500
                            page$HeaderNavigation$TopNavRepeater$ctl02$ctl05System.Web.UI.LiteralControl1800
                            page$HeaderNavigation$TopNavRepeater$ctl02$ctl00iCMRender.Controls.If000
                            page$HeaderNavigation$TopNavRepeater$ctl02$ctl06System.Web.UI.LiteralControl1800
                            page$HeaderNavigation$TopNavRepeater$ctl02$ctl01iCMRender.Controls.If000
                                page$HeaderNavigation$TopNavRepeater$ctl02$ctl04iCMRender.Controls.Value000
                                    page$HeaderNavigation$TopNavRepeater$ctl02$ctl07System.Web.UI.LiteralControl4000
                            page$HeaderNavigation$TopNavRepeater$ctl02$ctl02iCMRender.Controls.Value000
                                page$HeaderNavigation$TopNavRepeater$ctl02$ctl08System.Web.UI.LiteralControl000
                        page$HeaderNavigation$TopNavRepeater$ctl03iCMRender.Controls.RepeaterContainer21900
                            page$HeaderNavigation$TopNavRepeater$ctl03$ctl05System.Web.UI.LiteralControl1800
                            page$HeaderNavigation$TopNavRepeater$ctl03$ctl00iCMRender.Controls.If000
                            page$HeaderNavigation$TopNavRepeater$ctl03$ctl06System.Web.UI.LiteralControl1800
                            page$HeaderNavigation$TopNavRepeater$ctl03$ctl01iCMRender.Controls.If000
                                page$HeaderNavigation$TopNavRepeater$ctl03$ctl04iCMRender.Controls.Value000
                                    page$HeaderNavigation$TopNavRepeater$ctl03$ctl07System.Web.UI.LiteralControl4000
                            page$HeaderNavigation$TopNavRepeater$ctl03$ctl02iCMRender.Controls.Value000
                                page$HeaderNavigation$TopNavRepeater$ctl03$ctl08System.Web.UI.LiteralControl000
                        page$HeaderNavigation$TopNavRepeater$ctl04iCMRender.Controls.RepeaterContainer20500
                            page$HeaderNavigation$TopNavRepeater$ctl04$ctl05System.Web.UI.LiteralControl1800
                            page$HeaderNavigation$TopNavRepeater$ctl04$ctl00iCMRender.Controls.If000
                            page$HeaderNavigation$TopNavRepeater$ctl04$ctl06System.Web.UI.LiteralControl1800
                            page$HeaderNavigation$TopNavRepeater$ctl04$ctl01iCMRender.Controls.If000
                                page$HeaderNavigation$TopNavRepeater$ctl04$ctl04iCMRender.Controls.Value000
                                    page$HeaderNavigation$TopNavRepeater$ctl04$ctl07System.Web.UI.LiteralControl4000
                            page$HeaderNavigation$TopNavRepeater$ctl04$ctl02iCMRender.Controls.Value000
                                page$HeaderNavigation$TopNavRepeater$ctl04$ctl08System.Web.UI.LiteralControl000
                        page$HeaderNavigation$TopNavRepeater$ctl05iCMRender.Controls.RepeaterContainer21200
                            page$HeaderNavigation$TopNavRepeater$ctl05$ctl05System.Web.UI.LiteralControl1800
                            page$HeaderNavigation$TopNavRepeater$ctl05$ctl00iCMRender.Controls.If000
                            page$HeaderNavigation$TopNavRepeater$ctl05$ctl06System.Web.UI.LiteralControl1800
                            page$HeaderNavigation$TopNavRepeater$ctl05$ctl01iCMRender.Controls.If000
                                page$HeaderNavigation$TopNavRepeater$ctl05$ctl04iCMRender.Controls.Value000
                                    page$HeaderNavigation$TopNavRepeater$ctl05$ctl07System.Web.UI.LiteralControl4000
                            page$HeaderNavigation$TopNavRepeater$ctl05$ctl02iCMRender.Controls.Value000
                                page$HeaderNavigation$TopNavRepeater$ctl05$ctl08System.Web.UI.LiteralControl000
                        page$HeaderNavigation$TopNavRepeater$ctl06iCMRender.Controls.RepeaterContainer22100
                            page$HeaderNavigation$TopNavRepeater$ctl06$ctl05System.Web.UI.LiteralControl1800
                            page$HeaderNavigation$TopNavRepeater$ctl06$ctl00iCMRender.Controls.If000
                            page$HeaderNavigation$TopNavRepeater$ctl06$ctl06System.Web.UI.LiteralControl1800
                            page$HeaderNavigation$TopNavRepeater$ctl06$ctl01iCMRender.Controls.If000
                                page$HeaderNavigation$TopNavRepeater$ctl06$ctl04iCMRender.Controls.Value000
                                    page$HeaderNavigation$TopNavRepeater$ctl06$ctl07System.Web.UI.LiteralControl4000
                            page$HeaderNavigation$TopNavRepeater$ctl06$ctl02iCMRender.Controls.Value000
                                page$HeaderNavigation$TopNavRepeater$ctl06$ctl08System.Web.UI.LiteralControl000
                        page$HeaderNavigation$TopNavRepeater$ctl08System.Web.UI.LiteralControl3300
                    page$HeaderNavigation$ctl21System.Web.UI.LiteralControl1000
                page$HeaderNavigation$ctl22System.Web.UI.LiteralControl3600
                page$HeaderNavigation$breadCrumbiCMRender.Controls.BreadcrumbTrail000
                page$HeaderNavigation$ctl23System.Web.UI.LiteralControl300
        page$PageContentHolderSystem.Web.UI.WebControls.ContentPlaceHolder271600
            page$PageContentHolder$templateASP.boston_template_default_index_ascx271600
                page$PageContentHolder$template$DefaultContentiCMRender.Controls.Value000
                    page$PageContentHolder$template$ctl00System.Web.UI.LiteralControl300
                    page$PageContentHolder$template$TheArticleiCMRender.Controls.UrlArticle000
                    page$PageContentHolder$template$ctl01System.Web.UI.LiteralControl300
                    page$PageContentHolder$template$HeadingiCMRender.Controls.ArticleHeading000
                    page$PageContentHolder$template$ctl02System.Web.UI.LiteralControl300
                    page$PageContentHolder$template$IntroiCMRender.Controls.ArticleIntroText000
                    page$PageContentHolder$template$ctl03System.Web.UI.LiteralControl300
                    page$PageContentHolder$template$If1iCMRender.Controls.If000
                        page$PageContentHolder$template$ctl04System.Web.UI.LiteralControl300
                        page$PageContentHolder$template$PageImagesiCMRender.Controls.MediaMultiple000
                        page$PageContentHolder$template$ctl05System.Web.UI.LiteralControl800
                        page$PageContentHolder$template$PageImagesRepeateriCMRender.Controls.For000
                            page$PageContentHolder$template$PageImagesRepeater$ctl01System.Web.UI.LiteralControl4700
                            page$PageContentHolder$template$PageImagesRepeater$ctl00iCMRender.Controls.RepeaterContainer13900
                                page$PageContentHolder$template$PageImagesRepeater$ctl00$ctl00iCMRender.Controls.Value000
                                    page$PageContentHolder$template$PageImagesRepeater$ctl00$ctl01System.Web.UI.LiteralControl000
                            page$PageContentHolder$template$PageImagesRepeater$ctl02System.Web.UI.LiteralControl2600
                        page$PageContentHolder$template$ctl06System.Web.UI.LiteralControl600
                    page$PageContentHolder$template$ctl07System.Web.UI.LiteralControl600
                    page$PageContentHolder$template$BodyiCMRender.Controls.ArticleBody000
                        page$PageContentHolder$template$ctl08System.Web.UI.LiteralControl000
                        page$PageContentHolder$template$ctl09System.Web.UI.LiteralControl13300
                        page$PageContentHolder$template$ctl10System.Web.UI.LiteralControl13600
                        page$PageContentHolder$template$ctl11System.Web.UI.LiteralControl2400
                        page$PageContentHolder$template$ctl12System.Web.UI.LiteralControl6700
                        page$PageContentHolder$template$ctl13System.Web.UI.LiteralControl51400
                        page$PageContentHolder$template$ctl14System.Web.UI.LiteralControl30700
                        page$PageContentHolder$template$ctl15System.Web.UI.LiteralControl25200
                        page$PageContentHolder$template$ctl16System.Web.UI.LiteralControl36500
                        page$PageContentHolder$template$ctl17System.Web.UI.LiteralControl25900
                        page$PageContentHolder$template$ctl18System.Web.UI.LiteralControl19200
                        page$PageContentHolder$template$ctl19System.Web.UI.LiteralControl000
                    page$PageContentHolder$template$ctl20System.Web.UI.LiteralControl800
                    page$PageContentHolder$template$For1iCMRender.Controls.For000
                    page$PageContentHolder$template$ctl21System.Web.UI.LiteralControl1200
                    page$PageContentHolder$template$PageDocumentsiCMRender.Controls.MediaMultiple000
                    page$PageContentHolder$template$ctl22System.Web.UI.LiteralControl600
                    page$PageContentHolder$template$For2iCMRender.Controls.For000
                    page$PageContentHolder$template$ctl23System.Web.UI.LiteralControl1400
                page$PageContentHolder$template$ctl24System.Web.UI.LiteralControl800
        page$ctl01iCMRender.Controls.If000
            page$ctl17iCMRender.Controls.Value000
                page$ctl22System.Web.UI.LiteralControl000
        page$ArticlesASP.southkesteven_controls_articlesblock_ascx1600
            page$Articles$ArticlesBlockiCMRender.Controls.Value000
                page$Articles$ctl00System.Web.UI.LiteralControl300
                page$Articles$TheSubsiteiCMRender.Controls.ActiveSubsite000
                page$Articles$ctl01System.Web.UI.LiteralControl300
                page$Articles$BlockArticleiCMRender.Controls.BlockArticle000
                page$Articles$ctl02System.Web.UI.LiteralControl300
                page$Articles$RelatedArticlesiCMRender.Controls.ArticleMultipleRelated000
                page$Articles$ctl03System.Web.UI.LiteralControl300
                page$Articles$ArticleRepeateriCMRender.Controls.Repeater000
                page$Articles$ctl04System.Web.UI.LiteralControl200
            page$Articles$ctl05System.Web.UI.LiteralControl200
        page$ctl02ASP.southkesteven_controls_inheritedfeaturegroups_ascx600
            page$ctl02$ctl00iCMRender.Controls.Value000
                page$ctl02$ctl01System.Web.UI.LiteralControl200
                page$ctl02$PageArticleiCMRender.Controls.PageArticle000
                page$ctl02$ctl02System.Web.UI.LiteralControl200
                page$ctl02$featureRepeateriCMRender.Controls.Repeater000
                page$ctl02$ctl03System.Web.UI.LiteralControl200
        page$ctl03iCMRender.Controls.If000
            page$ctl23System.Web.UI.LiteralControl2200
            page$LinksASP.southkesteven_controls_linksblock_ascx36500
                page$Links$LinksBlockiCMRender.Controls.Value000
                    page$Links$ctl00System.Web.UI.LiteralControl300
                    page$Links$TheSubsiteiCMRender.Controls.ActiveSubsite000
                    page$Links$ctl01System.Web.UI.LiteralControl300
                    page$Links$BlockArticleiCMRender.Controls.BlockArticle000
                    page$Links$ctl02System.Web.UI.LiteralControl600
                    page$Links$RelatedLinkRepeateriCMRender.Controls.Repeater000
                        page$Links$RelatedLinkRepeater$ctl01System.Web.UI.LiteralControl11300
                        page$Links$RelatedLinkRepeater$ctl00iCMRender.Controls.RepeaterContainer16300
                            page$Links$RelatedLinkRepeater$ctl00$ctl00iCMRender.Controls.Value000
                                page$Links$RelatedLinkRepeater$ctl00$ctl01System.Web.UI.LiteralControl000
                        page$Links$RelatedLinkRepeater$ctl02System.Web.UI.LiteralControl7300
                    page$Links$ctl03System.Web.UI.LiteralControl200
                page$Links$ctl04System.Web.UI.LiteralControl200
            page$ctl24System.Web.UI.LiteralControl1800
        page$NavigationMenuASP.southkesteven_controls_menunavigation_ascx16300
            page$NavigationMenu$ICMValueiCMRender.Controls.Value000
                page$NavigationMenu$ctl01System.Web.UI.LiteralControl000
                page$NavigationMenu$TheArticleiCMRender.Controls.PageArticle000
                page$NavigationMenu$ctl02System.Web.UI.LiteralControl000
                page$NavigationMenu$ctl00iCMRender.Controls.Choose000
                page$NavigationMenu$ctl03System.Web.UI.LiteralControl000
        page$ContactUsASP.boston_controls_contactsblock_ascx75500
            page$ContactUs$ContactsBlockiCMRender.Controls.Value000
                page$ContactUs$ctl00System.Web.UI.LiteralControl300
                page$ContactUs$SubsiteiCMRender.Controls.ActiveSubsite000
                page$ContactUs$ctl01System.Web.UI.LiteralControl000
                page$ContactUs$BlockArticleiCMRender.Controls.BlockArticle000
                page$ContactUs$ctl02System.Web.UI.LiteralControl300
                page$ContactUs$ContactIdiCMRender.Controls.IntParameter000
                page$ContactUs$ctl03System.Web.UI.LiteralControl300
                page$ContactUs$ContactOverrideiCMRender.Controls.Override000
                    page$ContactUs$ctl04System.Web.UI.LiteralControl400
                    page$ContactUs$RelatedContactsiCMRender.Controls.ContactMultiple000
                    page$ContactUs$ctl05System.Web.UI.LiteralControl400
                    page$ContactUs$RepeateriCMRender.Controls.Repeater000
                        page$ContactUs$Repeater$ctl01System.Web.UI.LiteralControl19700
                        page$ContactUs$Repeater$ctl00iCMRender.Controls.RepeaterContainer53200
                            page$ContactUs$Repeater$ctl00$ctl03System.Web.UI.LiteralControl900
                            page$ContactUs$Repeater$ctl00$ctl00iCMRender.Controls.If000
                            page$ContactUs$Repeater$ctl00$ctl04System.Web.UI.LiteralControl900
                            page$ContactUs$Repeater$ctl00$ContactExtrasiCMRender.Controls.ArticleExtensionObject000
                            page$ContactUs$Repeater$ctl00$ctl01iCMRender.Controls.Value000
                                page$ContactUs$Repeater$ctl00$ctl05System.Web.UI.LiteralControl000
                    page$ContactUs$ctl06System.Web.UI.LiteralControl300
                page$ContactUs$ctl07System.Web.UI.LiteralControl200
        page$ctl04ASP.southkesteven_controls_bottomnavigation_ascx382300
        page$ScriptManageriCMRender.Controls.ScriptManager000
        page$ctl05ClientDependency.Core.Controls.JsInclude000
        page$ctl06ClientDependency.Core.Controls.JsInclude000
        page$JavaScriptPlaceHolderSystem.Web.UI.WebControls.PlaceHolder10600
            page$ctl25System.Web.UI.LiteralControl10600

Session State

Session KeyTypeValue

Application State

Application KeyTypeValue

Request Cookies Collection

NameValueSize

Response Cookies Collection

NameValueSize
clientvars2f27d47e-efaf-492f-a4bd-090e5b4e233047
TextOnlyX 10
mode06

Headers Collection

NameValue
ConnectionKeep-Alive
Accepttext/html,application/xhtml+xml,application/xml;q=0.9,*/*;q=0.8
Accept-Encodinggzip
Hostwww.boston.gov.uk
If-Modified-SinceSat, 20 Oct 2018 20:44:53 EDT
User-AgentCCBot/2.0 (https://commoncrawl.org/faq/)

Response Headers Collection

NameValue
X-AspNet-Version4.0.30319
Cache-Controlpublic, max-age=120
ExpiresSat, 19 Jan 2019 15:30:51 GMT
Last-ModifiedSat, 19 Jan 2019 15:28:51 GMT
Vary*
Content-Typetext/html

Form Collection

NameValue

Querystring Collection

NameValue
articleid3988

Server Variables

NameValue
ALL_HTTPHTTP_CONNECTION:Keep-Alive HTTP_ACCEPT:text/html,application/xhtml+xml,application/xml;q=0.9,*/*;q=0.8 HTTP_ACCEPT_ENCODING:gzip HTTP_HOST:www.boston.gov.uk HTTP_IF_MODIFIED_SINCE:Sat, 20 Oct 2018 20:44:53 EDT HTTP_USER_AGENT:CCBot/2.0 (https://commoncrawl.org/faq/)
ALL_RAWConnection: Keep-Alive Accept: text/html,application/xhtml+xml,application/xml;q=0.9,*/*;q=0.8 Accept-Encoding: gzip Host: www.boston.gov.uk If-Modified-Since: Sat, 20 Oct 2018 20:44:53 EDT User-Agent: CCBot/2.0 (https://commoncrawl.org/faq/)
APPL_MD_PATH/LM/W3SVC/2/ROOT
APPL_PHYSICAL_PATHE:\Websites\External\
AUTH_TYPE 
AUTH_USER 
AUTH_PASSWORD 
LOGON_USER 
REMOTE_USER 
CERT_COOKIE 
CERT_FLAGS 
CERT_ISSUER 
CERT_KEYSIZE 
CERT_SECRETKEYSIZE 
CERT_SERIALNUMBER 
CERT_SERVER_ISSUER 
CERT_SERVER_SUBJECT 
CERT_SUBJECT 
CONTENT_LENGTH0
CONTENT_TYPE 
GATEWAY_INTERFACECGI/1.1
HTTPSoff
HTTPS_KEYSIZE 
HTTPS_SECRETKEYSIZE 
HTTPS_SERVER_ISSUER 
HTTPS_SERVER_SUBJECT 
INSTANCE_ID2
INSTANCE_META_PATH/LM/W3SVC/2
LOCAL_ADDR192.168.0.204
PATH_INFO/index.aspx
PATH_TRANSLATEDE:\Websites\External\index.aspx
QUERY_STRINGarticleid=3988
REMOTE_ADDR34.203.213.116
REMOTE_HOST34.203.213.116
REMOTE_PORT58118
REQUEST_METHODGET
SCRIPT_NAME/index.aspx
SERVER_NAMEwww.boston.gov.uk
SERVER_PORT80
SERVER_PORT_SECURE0
SERVER_PROTOCOLHTTP/1.1
SERVER_SOFTWAREMicrosoft-IIS/8.5
URL/index.aspx
HTTP_CONNECTIONKeep-Alive
HTTP_ACCEPTtext/html,application/xhtml+xml,application/xml;q=0.9,*/*;q=0.8
HTTP_ACCEPT_ENCODINGgzip
HTTP_HOSTwww.boston.gov.uk
HTTP_IF_MODIFIED_SINCESat, 20 Oct 2018 20:44:53 EDT
HTTP_USER_AGENTCCBot/2.0 (https://commoncrawl.org/faq/)

Microsoft .NET Framework Version:4.0.30319; ASP.NET Version:4.7.3282.0