No assumptions were made about the number of appeals or the number which resulted in a reduction in rateable value (RV). However, for the purpose of modelling the 2010 transitional relief scheme, this Department has made an assumption about the total reduction in RV as a result of appeals.
The assumptions used for this modelling are detailed in the consultation document entitled ‘The transitional arrangements for the non-domestic rating revaluation 2010 in England’. The methodology and assumptions can be found on page 49 of the consultation. A copy of the consultation document is available at the following link: