Business Rates

These rates are calculated and collected by your Local Authority.

A business rates bill is based on your property’s rateable value.

The amount you pay is calculated and collected by your Local Authority based on:

• Rateable value: property will get a new rateable value on 1 April 2026.
• A Multiplier: your local council calculates your business rates bill using a ‘multiplier’. Your rateable value is multiplied by this number to get your final bill. From 1 April 2026 five different multipliers will be available for use depending on the category of business and rateable value.
• Reliefs and reductions: you may be able to get business rates relief from your local council to reduce your bill. This is sometimes automatic, but you may need to apply.

Business rates are charged on most non-domestic properties, such as:

• Shops
• Offices
• Pubs
• Warehouses
• Factories
• Holiday rental homes or guest houses

Properties may be eligible for business rate relief dependent on factors such as category, size, location and type of building. You may also be eligible for business rates relief if you are in financial difficulty, the property is empty, partly empty, being refurbished or improved. Some properties are exempt from business rates.

If you disagree with a local council decision about business rates relief, contact the council to find out why the decision was made. You may be able to apply to the council again with more evidence of your eligibility.

The rateable value can be queried through your local office of the Valuation Office Agency (VOA). Use your business rates valuation account to do this free of charge.

If you choose to use a rating agent to challenge the rateable value of your property, read the advice on appointing an agent on the Government website.