Housing: Business Rates and Council Tax
(asked on 28th April 2025) - View Source
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the Valuation Office Agency backdates decisions on whether accommodation is liable for (a) council tax and (b) business rates.
This question was answered on 7th May 2025
The date from when liability for Council Tax and/or business rates takes effect is set out in legislation.
There are some circumstances when the legislation requires the Valuation Office Agency (VOA) to backdate the liability and others when the VOA must not do so. This principle applies to both Council Tax and business rates assessments.