Why Now Is the Time to Challenge Your 2023 Business Rates
Why Now Is the Time to Challenge Your 2023 Business Rates (MCC Explained)
If you run a pub, you already know how tough the trading environment has become. Rising costs, shifting customer behaviour, local developments, and economic pressures have taken a toll on businesses up and down the country. What many operators don’t realise is that these changes could form the basis of a powerful MCC challenge — and the window to act is closing.
What Is an MCC Challenge?
MCC stands for Material Change in Circumstances.
It allows a business to challenge its Rateable Value (RV) when something significant in the surrounding area or trading environment has changed in a way that negatively affects performance.
It allows a business to challenge its Rateable Value (RV) when something significant in the surrounding area or trading environment has changed in a way that negatively affects performance.
Typical examples of valid MCC grounds include:
- Major road changes or infrastructure works
- New developments reducing footfall
- Local competition shifts
- Area‑wide economic decline
- Changes in visitor patterns, commuting routes, or accessibility
- Loss of Public Services
If these factors have impacted your pub, you may be overpaying on business rates — sometimes significantly.
The Critical Deadline: 31 March 2026
You can still challenge the 2023 Rateable Value, but only if your MCC notice is submitted to the VOA before 31 March 2026.
After that date, the opportunity disappears — even if your business has suffered real, measurable harm.
This is why acting now matters.
Why an MCC Challenge Is Worth Considering
A successful MCC challenge can deliver two major benefits:
1. Lower Business Rates Moving Forward
Your pub’s RV is corrected downwards if the challenge succeeds, reducing the financial burden going forward.
2. Backdated Refunds — Cash Back
This is the part many operators overlook:
A reduction in RV is backdated to the point the change in circumstances occurred.
A reduction in RV is backdated to the point the change in circumstances occurred.
That means you could receive a cash repayment from your local authority for years of overpaid business rates.
For pubs already struggling with margins, this can be a meaningful injection of funds.
Why Work With the Pubs Advisory Service
At PAS, we specialise in deep‑dive analysis that identifies grounds for MCC challenges that most businesses wouldn’t spot alone. Our research includes:
- Local area data
- Local authority changes
- Footfall and trading pattern analysis
- Competition mapping
- Infrastructure and transport shifts
- Long‑term economic data
- Case‑law‑based qualifying criteria
This detailed, evidence‑driven approach means we can identify multiple, valid, and actionable MCC angles — increasing the likelihood of a successful outcome.
If Your Pub Has Been Affected, Now Is the Time
The clock is ticking. If you’ve experienced anything that has dented your trade, reduced passing traffic, or changed customer behaviour, it is well worth exploring an MCC challenge.
A simple notice lodged before 31 March 2026 protects your right to challenge.
Missing that date means losing the opportunity completely.
Missing that date means losing the opportunity completely.
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