Q&As

Is there a particular limitation period for bringing a claim against a council for recovery of overpayment of business rates? Can a claimant appeal if the overpayment was because of an incorrect valuation?

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Published on LexisPSL on 25/11/2015

The following Local Government Q&A provides comprehensive and up to date legal information covering:

  • Is there a particular limitation period for bringing a claim against a council for recovery of overpayment of business rates? Can a claimant appeal if the overpayment was because of an incorrect valuation?

Is there a particular limitation period for bringing a claim against a council for recovery of overpayment of business rates? Can a claimant appeal if the overpayment was because of an incorrect valuation?

The relevant legislation does not provide for a special statutory limitation period that applies to a claim against a council for overpayment of business rates. Therefore, if the issue is pure debt recovery (due to a straightforward overpayment) then the standard six-year limitation will apply.

If there has been an overpayment of rates as a result of an incorrect valuation, the following information on the appeals process may be relevant.

Our Practice Note: National non-domestic rates provides some general practical guidance on this topic, and the highlights the grounds of appeal against the rateable value of the property.

With regards to limitation, as

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