Business Rates charges and appeals
How are my business rates calculated?
Your annual business rates bill is calculated and collected by us.
We multiply the rateable value of your property, which is set by the Valuation Office Agency (VOA), by the national non-domestic multiplier set by central government. The calculation gives the amount of business rates payable on your property for the year.
The rateable value is based on the amount your premises could be let for and this can be found by doing a postcode search on the Valuation Office Agency website.
Revaluation 2026
The Valuation Office Agency (VOA) regularly updates the rateable values of all business and other non-domestic properties (properties that are not just private homes) in England and Wales. This is called a revaluation.
Rateable values are the amount of rent a property could have been let for on a set valuation date. For the 2026 valuation, that date was 1 April 2024.
We use these rateable values to calculate business rates bills.
Revaluations are carried out to reflect changes in the property market, which means that business rates bills are based on more up-to-date information. The next revaluation will come into effect on 1 April 2029, using rental data from 1 April 2027.
Future rateable values for non-domestic properties that come into effect on 1 April 2026 were published on 26 November 2025. You can see details about these valuations through the VOA on your Business Rates Valuation Account here or through the Government website here.
If you own a property that might be liable to pay business rates – here is everything you need to know about the 2026 Revaluation.
New calculation for Business Rates from 1 April 2026
On 26 November 2025, the Chancellor announced new multipliers that every Council must use to calculate Business Rates for businesses across the country.
From 1 April 2026, every business that is classed as Retail, Hospitality or Leisure (RHL) will have their bill calculated by using a smaller multiplier and have a smaller bill to pay.
The following multipliers will be used to calculate your bill:
| Multiplier | From 1st April 2026 | Scope |
| Small business RHL multiplier | 38.2p | RHL hereditaments with RVs under £51,000 |
| Standard RHL multiplier | 43p | RHL hereditaments with RVs between £51,000 and £499,999 |
| National small business multiplier | 43.2p | Non-RHL hereditaments with RVs under £51,000 |
| National standard multiplier | 48p | Non-RHL hereditaments with RVs between £51,000 and £499,999 |
| High-value multiplier | 50.8p | All hereditaments with RVs of £500,000 or above |
Transitional Relief
To support ratepayers who may experience significant bill increases following the revaluation, the Government has revised the Transitional Relief scheme. Transitional Relief limits how much your business rates bill can change each year for a period of three years.
You will receive Transitional Relief if your rates increase by more than a specified amount. If you are eligible, the relief will be applied to your bill automatically. Transitional Relief will end once your bill reaches the full amount determined by the revaluation.
Your business rates will not increase by more than the percentage caps shown in the table below.
| Rateable Value | 2026 to 2027 | 2027 to 2028 | 2028 to 2029 |
|---|---|---|---|
| Up to £20,000 | 5% | 10% plus inflation | 25% plus inflation |
| £20,001 to £100,000 | 15% | 25% plus inflation | 40% plus inflation |
| Over £100,000 | 30% | 25% plus inflation | 25% plus inflation |
Transitional Relief Supplement
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 to partially fund Transitional Relief. This will apply for one year from 1 April 2026.
2026 Supporting small business relief scheme
You can receive supporting small business relief if both of the following apply:
- your business property's bill will increase in the 2026 revaluation
- you've lost some or all of your small business rate relief, rural rate relief, retail hospitality and leisure relief or 2023 supporting small business relief.
If you are eligible, your bill will increase by no more that £800 or the percentage cap listed in the table below (whichever is greater) and will be automatically applied to your bill for the 2026 to 2027 tax year.
| Rateable Value | 2026 to 2027 |
|---|---|
| Up to £20,000 | 5% |
| £20,001 to £100,000 | 15% |
| Over £100,000 | 30% |
More information about the supporting small business scheme can be found on the Gov.uk website.
Subsidy control
The 2026 Supporting Small Business Scheme is likely to amount to a subsidy. Therefore, any relief provided by local authorities under this scheme will need to comply with the UK’s domestic and international subsidy control obligations. In such cases Supporting Small Business Relief can only be provided if it falls within the Minimal Financial Assistance threshold.
This means no recipient can receive more than £315,000 over a 3-year period. These 3 years are made up of the current financial year and the 2 previous financial years. COVID-19 business grants received from local government and any other subsidy claimed under the Minimal Financial Assistance or Small Amounts of Financial Assistance Allowance over the 3 years should be counted.
The Council will automatically withhold reliefs where it is clear the ratepayer will, or is likely to, exceed the Minimal Financial Assistance limit.
If you, or a company in your group, have received more than the Minimal Financial Assistance limit of £315,000 over 3 years, including the current financial year, you must contact us so that any award of relief can be removed or adjusted to meet the Minimal Financial Assistance limit.
You do not need to do anything if you do not exceed these limits.
Further details about subsidy control can be found on the Gov.uk website.
Extension to the Small Business Rate Relief (SBRR) "run-on" period
In the 2025 Autumn Budget, the Government announced an extension to the Small Business Rate Relief (SBRR) “run‑on” scheme, also referred to as the grace period.
For businesses receiving SBRR that take on additional properties which would normally result in the loss of that relief, the existing SBRR will continue for a one‑year run‑on period starting from the date the additional property is taken on.
This run‑on period has been extended to three years for ratepayers who take on additional properties on or after 27 November 2025.
For ratepayers who took on an additional property before 27 November 2025, the original one‑year run‑on period applies.
Finding your rateable value
You are now able to see the rateable value for your property and get an estimate of what your business rates bill may be. You can do this through the VOA’s Find a Business Rates page on the Government website.
If you run a pub or live music venue, you can use the Business Rates Calculator on the Government website to estimate your charge.
Contacting the Valuation Office Agency (VOA)
As the billing authority we are responsible for anything to do with your business rates bill. The VOA is responsible for the valuation of your property. You will therefore need to contact the VOA for all queries about your rateable value.
Your property details need changing
To tell the VOA about changes to your property details (such as floor area sizes and parking) you need a business rates valuation account. The VOA may accept your changes and update the current and future valuations.
Sign in or register for a business rates valuation account
You think your rateable value is too high
You will need to use a business rates valuation account to tell the VOA you think your rateable value is too high. You must continue to pay your business rates as normal until a decision has been made.
Sign in or register for a business rates valuation account
How Coronavirus (COVID-19) affected future rateable values
The VOA bases most rateable values on an estimate of what it would cost to rent a property for a year, starting on a certain date.
For the 2023 valuation, that date was 1 April 2021. This was during the pandemic and the rent information the VOA used reflected this.
Can I appeal against my business rates liability?
For further information about your bill and the charges contained within it, please read our business rates explanatory notes.
If you wish to query your business rates bill or liability it is important that you contact us so that we can check this for you.