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Official Statistics

Non-domestic rating: change in rateable value of rating lists, England and Wales, 2026 Revaluation (compiled list)

Statistics on the change in the rateable value of non-domestic properties as a result of the 2026 revaluation. These statistics are released alongside the publication of the 2026 compiled list.

Applies to England and Wales

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Details

¸é±ð±ô±ð²¹²õ±ð»å:Ìý1Ìý´¡±è°ù¾±±ôÌý2026Ìý
Next Release:ÌýTBCÌýÌý
Frequency of release:ÌýEvery three years (with the publication of a new list)Ìý
Coverage: England and WalesÌý

This statistical release provides estimates of the change in the rateable value of non-domestic properties,Ìýas a result ofÌýthe 2026Ìýrevaluation to reflect changes in the property market since theÌýpreviousÌýrevaluation in 2023.Ìý

The rateable valuesÌýdeterminedÌýby the Valuation Office provide the basis for national non-domestic (business) rates bills.Ìý

This release compares changes between the 2023Ìýrating lists and 2026ÌýcompiledÌýrating lists by sector and geography as well as the distribution of rateable value of properties. These statistics are released alongside the publication of the 2026ÌýcompiledÌýlist.Ìý

The revaluation takes effect from 1 April 2026.Ìý

If you would like any further information on this release or any other statistical release, please contact:Ìý

The VO statistics teamÌý

Email statisticsvo@hmrc.gov.ukÌý

For more details on upcoming statistical releases planned by the Agency please visit the recent and upcoming publications.

Updates to this page

Published 1 April 2026

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