Businesses May Still Be Overpaying Business Rates
Many businesses assume that once a rates list is published, nothing can be done. That isn’t always the case.
If your business has been affected by significant external changes, a Material Change in Circumstances (MCC) review may still be relevant when assessing your business rates position and identifying potential savings opportunities.
What Is an MCC?
MCC stands for Material Change in Circumstances. It is a long-established legal principle that recognises that external events can materially affect the value and trading environment of a property.
Examples can include:
- Roadworks or transport changes affecting access
- Loss of nearby parking
- New one-way systems
- Closure or relocation of anchor businesses
- Significant changes in local footfall
- Major developments altering the commercial landscape
- Wider economic or environmental factors impacting a specific location
These factors can affect the attractiveness and economic potential of a property, which is often central to rateable value assessments.
The March 2026 Deadline Has Passed for 2023 – But the Principles Remain Important
The deadline for submitting MCC challenges against the 2023 Rating List has now passed.
However, that does not mean businesses should ignore local circumstances that affect trading performance. Understanding how external factors influence rateable values remains important, particularly as future rating assessments, legislative reforms and valuation reviews continue to evolve.
Many businesses are also unaware that evidence gathered for MCC-style assessments can support wider discussions surrounding rates liability, appeals, reliefs and policy reform.
Why Evidence Matters
Successful challenges and representations are rarely based on opinion alone.
The strongest cases are built using evidence, including:
- Footfall and trading data
- Transport and infrastructure changes
- Local economic indicators
- Mapping and geographic analysis
- Comparable property evidence
- Relevant case law and valuation principles
This is where specialist sector knowledge becomes particularly valuable.
The RH&L Approach
At RH&L, we specialise in gathering and analysing complex evidence for businesses, trade associations and membership organisations.
Our approach combines:
- Sector-specific expertise
- Local market analysis
- Large-scale case histories
- Data-led assessment
- Responsible AI tools
- Legislative and regulatory experience
We don’t simply identify issues, we help organisations understand the commercial impact and develop practical solutions.
Are You Still Paying More Than You Need To?
Many organisations focus on reducing costs through operations, procurement and staffing while overlooking property-related costs.
Business rates remain one of the largest fixed costs for many retail, hospitality and leisure businesses. Understanding how external factors influence valuation remains an important part of effective cost management and long-term business planning.
If you believe changes in your local area have affected your business, it may be worth obtaining an independent review of your circumstances and understanding what options may be available.
Contact RH&L for an initial discussion about your business rates position and wider property cost strategy.
