What Is A Material Change of Circumstances (MCC)?
A Material Change of Circumstance (MCC) is a physical or environmental change that can reduce your properties rateable value, such as nearby construction, loss of footfall, or changes to access.
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In some cases, this may lead to a reduction in your business rates billor backdated refund.
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 a reduction in your rateable value and lower your business rates.
Understand whether a change qualifies is essential before proceeding.
What Qualifies As A Material Change of Circumstance?
An MCC typically relates to changes, common examples include:
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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, as this underpins how rateable values are assessed by the Valuation Office Agency (VOA). Temporary market conditions alone do not usually qualify as MCC.
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If your property has been affected by any of the above, it may be worth checking whether your rateable value still reflects current conditions.
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You can estimate your potential savings and next steps using our free checker.
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To understand how rental impact is assessed, see our guide explaining how business rates 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.
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If your situation falls into one of the categories above, it is unlikely to qualify as a material change of circumstance on its own.
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However, many properties experience a combination of factors - including physical or local changes - which may still justify a review.
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If you're unsure, you can quickly check whether your property shows signs of over-assessment using our free checker.
How MCC Differs From Revaluation
Revaluations occur nationally at set intervals and reflect market evidence at a fixed valuation date, as determined by the Valuation Office Agency (VOA).
Because MCC cases are property-specific, outcomes depend heavily on the individual facts and supporting evidence.
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An MCC relates to a specific property change occurring between revaluations. ​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.​ In practice, the key question is whether the change has had a measurable impact on rental value compared to similar properties.
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Our premium analysis helps assess this by comparing your property against typical valuation patterns.
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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This process can take time and depends on the quality of evidence provided. Before starting a formal review, many businesses first check whether a reduction is likely.
You can do this instantly using our tools:
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Estimate potential annual savings.
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Check for backdated refund potential.
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Understand whether an appeal is likely to be worthwhile.
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Or unlock our full premium analysis for detailed insights
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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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If one or more of these apply, there may be grounds for a review - but the strength of the case depends on how the change has affected rental value.
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A structured eligibility check can help determine whether a review is worthwhile. In many cases, businesses first carry out a quick assessment to understand whether there is likely to be a meaningful reduction before proceeding further.
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. The type and impact of a material change can vary significantly depending on how a property is used.
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Common examples include:
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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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Because each sector is assessed differently, reviewing comparable cases within your industry can provide useful context.
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You can explore sector-specific review pages here:
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If you're unsure how your property comapares, you can:
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Check your property instantly using our free eligibility tool.
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Or access full premium analysis to see potential savings and risk indicators.
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