Professional league clubs really are into injury time if they are still unhappy about rates – past, present and future.


Current stadia rateable values expire after 31 March so the clock is ticking. The new regime to be implemented at 1 April is at best a hat- trick of poor refereeing, sending offs and bans, with no prospect of a level playing field.


HMRC will only permit the ‘advantage’ rule where appeals are made before 1 April. Clubs are urged to consider a formal appeal against prevailing assessments quickly for two main reasons:


1. A 2010 appeal provides protection against excessive rate liabilities as far back as April 2015, and


2. Any appeal now will keep the ratepayer onside before the Valuation Officer parks his bus to operate ‘check, challenge, appeal’ from 1 April 2017.


The ramifications of delay are stark: No retrospective savings and a long ball game that could take 3 years to unfold. 


Proactivity is the key to good budgets in football’.