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None of the businesses could have foreseen what was coming, so had no chance to pass on the extra costs to their customers. Which may explain why it has been inundated with hundreds of appeals from the freshly-rated new companies, outraged at the size of their bills. His two small businesses in the Port of Goole on the Humber have received a backdated bill of just under £1m and an ongoing liability of £350,000 a year – somewhat hefty for businesses with a joint annual turnover of just £2.5m.Over at Birkenhead, his Mersey business is getting a retrospective bill of around £2m and an ongoing liability of £500,000 a year. The situation has been repeated up and down the country, with port companies being advised by accountants that putting such liabilities through the books would leave them technically insolvent.Even for fairly modest hereditaments, the cumulative impact of paying business rates every year can be considerable.Businesses may not even have considered whether they are liable for the business rates that they pay and they may effectively be picking up someone else’s tab.Our platform will help you make quicker, more informed decisions by enabling you to easily and accurately measure portfolio risk and return.

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Pursuant to the Local Government Finance Act 1988, there are three categories of ratepayer: 1) owners; 2) occupiers; and 3) persons named in central rating lists.

A party who is in occupation of all or part of a hereditament shown in a local business rating list in force during the relevant financial year, is subject to business rates where they are in rateable occupation of the hereditament.

As far as David Tretton, the VOA director of rating, is concerned, he is only doing his job.

"Valuation officers are required by statute to maintain accurate rating lists," he explains.

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