What Is A Material Change of Circumstances (MCC)?
A Material Change of Circumstances (MCC) is a change that affects the physical state, use or surrounding environment of a property and may justify a review of its rateable value.
If an MCC event has occured, it may be possible to request an alteration to the rating list.
Understand whether a change qualifies is essential before proceeding.
What Qualifies As A Material Change of Circumstance?
An MCC typically relates to changes such as:
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Physical alterations to the property.
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Structural damage.
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Demolition or partial loss.
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Changes to surrounding infrastructure.
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Roadworks or access disruption.
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New competing developments affecting locality.
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Permanent change of use.
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The key factor is whether the change materially affects rental value. ​Temporary market conditions alone do not usually qualify as MCC.
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To understand how rental impact is assessed, see our guide explaining how rateable values are calculated.
What Does NOT Qualify As An MCC?
Certain changes are not considered material for rating purposes, including:
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General economic downturn.
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National trading pressures.
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Inflation.
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Interest rate changes.
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Sector-wide market conditions.
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These are treated separately from property-specific changes.
How MCC Differs From Revaluation
Revaluations occur nationally at set intervals and reflect market evidence at a fixed valuation date.
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An MCC relates to a specific property change occurring between revaluations.
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If successful, the rateable value may be amended to reflect the change.
Examples of Potential MCC Scenarios
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A retail unit loses passing footfall due to permanent road closure.
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A hotel suffers structural fire damage.
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A neighbouring demolition affects access or visibility.
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Industrial premises lose loading access due to infrastructure works.
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A building undergoes partial redevelopment.
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Each case must be assessed on its facts.​
How An MCC Is Assessed
If a review is submitted:
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Evidence of the change is gathered.
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Rental impact is assessed.
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Comparable evidence is considered.
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The Valuation Office Agency determines whether an alteration is justified.
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Where appropriate, a revised rateable value may be applied. For a step-by-step overview of the review process, see what happens next after a business rates review.
When Should You Consider An MCC Review?
You may wish to investigate further if:​
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​Physical changes have occurred.
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Accessibility has been materially affected.
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Operational layout has changed.
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A permanent environmental change impacts rental value.
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A structured eligibility check can help determine whether further review may be appropriate. If you're unsure whether a change qualifies or whether a broader review may be appropriate, see our guide on when should you challenge your rateable value.
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Sector Considerations
MCC scenarios may vary across sectors.
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For example:
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Retail: loss of footfall, road changes.
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Hospitality: physical damage, reduced accommodation.
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Offices: structural alterations.
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Industrial: access disruption.
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Healthcare: building reconfiguration.
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You can explore sector-specific review pages here:
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