What Is a Material Change in Circumstances (MCC)?
Understanding MCCs: and Why They Matter
A Material Change in Circumstances (MCC) is one of the few mechanisms through which a business can formally challenge its rateable value between revaluations.
It reflects the principle that, while rateable values are typically fixed at a snapshot in time (the “antecedent valuation date”), the real world isn’t static — physical changes to a property, or the environment around it, can materially affect its rental value.
In essence, an MCC allows occupiers to say: “The value of my property has changed in a way the original valuation didn’t foresee.”
What Constitutes a Valid MCC?
Under Schedule 6, Local Government Finance Act 1988, a valid MCC arises when:
There has been a physical change to the property (e.g. partial demolition, expansion, internal alteration);
The use or occupation of nearby properties has altered in a way that impacts value (e.g. a new distribution hub increasing traffic, a nearby shopping centre closure reducing footfall);
There have been changes in the locality affecting the mode or category of use (e.g. new road layouts, environmental changes, or redevelopment schemes); or
The property’s use has changed in a way not captured by the original assessment.
What Doesn’t Qualify as an MCC
There are also several common misconceptions. A valid MCC does not include:
General market fluctuations or rent reductions due to economic downturns;
Changes in demand caused by new competitors or macroeconomic events (e.g. Brexit, COVID-19, inflationary pressures);
Legislative or policy changes (such as new relief schemes or sector-wide valuation changes).
These are not treated as circumstantial changes, but as matters of valuation policy, addressed only at the next revaluation.
Evidencing a Claim
To support an MCC challenge, detailed and contemporaneous evidence is vital. This typically includes:
Photographic documentation showing the “before and after” of any physical changes;
Plans or landlord correspondence confirming alterations or external works;
Traffic, access, or environmental impact data, where relevant; and
Supporting commentary linking the change to a direct, quantifiable impact on rental value.
At Westlock Partners, our valuation specialists work with clients to compile this evidence in a structured, ratepayer-led narrative that resonates with the Valuation Office Agency (VOA). The emphasis is on professional presentation and technical accuracy, rather than generic claim templates.