About business rates
Find out which properties qualify for business rates and how they are calculated
Business rates are charged on most non-domestic premises, such as:
- shops
- offices
- pubs
- warehouses
- factories
- holidays rental homes or guest houses
You’ll probably also have to pay business rates if you use a building or part of a building for non-domestic purposes.
More information, including how rates are calculated, can be found on the Government’s business rates page.
View your business rates account online and look up the amount of your next instalment. If you've not already done so, register for an online account.
You can send queries to the business rates team and upload documents using the button below:
Business rates - sending us documents
Business rates information 2026-27
The Valuation Office Agency has updated the rateable values of all commercial, and other non-domestic, properties. Rateable values are based on how much it would cost to rent a property for a year on a set valuation date. For the 2026 revaluation, that date is 1 April 2024. Current rateable values came into effect on 1 April 2026.
Changes to business rates multipliers
The government has introduced new business rates multipliers for retail, hospitality and leisure properties with rateable values below £500,000.
Your business rates bill is calculated by multiplying the rateable value of your property by a multiplier. Previously, there were two multipliers. These have been replaced with five multipliers that reflect both property use and rateable value.
New multipliers
| Multiplier | 2026/27 | Rateable value |
|---|---|---|
| Small business RHL | 38.2p | Under £51,000 |
| Standard business RHL | 43p | Between £51,000 and £499,999 |
| Small business non RHL | 43.2p | Under £51,000 |
| Standard business non RHL | 48p | Between £51,000 and £499,999 |
| Large (all properties) | 50.8p | £500,000 or above |
Transitional relief
Transitional relief limits how much a business rates bill can rise in the first year after the 2026 revaluation. The capped increases for 2026/27 depend on the property’s rateable value.
More information is available on the government’s transitional relief business rates page.
Transitional relief supplement
To partially find transitional relief, the government is introducing a 1p supplement to the relevant tax rate for ratepayers who do not receive transitional relief or the Supporting Small Business Scheme This will apply for one year from 1 April 2026.
How to appeal your business rates
We charge and collect business rates based on the rateable value of a property. We do not set the value and cannot change it.
If you disagree with the rateable value of your property, contact the Valuation Office Agency
National Non-Domestic Rates credits
The Information Commissioner's Office has published information highlighting the risks of releasing details of National Non-Domestic Rates credit balances, in particular the potential for fraud to be committed using this information.
Therefore, we no longer publish our business rate credits on our website. Requests are exempt under Section 31(1)(a) - Law enforcement. Disclosure of this information would be likely to prejudice the prevention or detection of crime.
National Non-Domestic Rates explanatory notes 2026-27