°Ç¸ç³Ô¹Ï

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

• shops
• offices
• pubs
• warehouses
• factories
• holiday rental homes or guest houses

You’ll probably have to pay business rates if you use a building or part of a building for non-domestic purposes.

Business rates are handled differently if:

What to pay and when

Your local council will send you a business rates bill in February or March each year. This is for the following tax year. You can also estimate your business rates bill.

You can get help with business rates from:

• your council if you have questions about your bill
• the Valuation Office (VO) if you think your ‘rateable value’ is wrong

Relief schemes

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.

The process depends on whether:

• your property is in England

Who does not need to pay

Certain properties are exempt from business rates, for example farm buildings or places used for the welfare of disabled people.

If you own a stable

You usually need to pay business rates on your stables, unless you use your horses for farming.

You may pay Council Tax instead if your stables are in your garden. Contact the VO to check if you’re not sure which you should pay.

Business rates are based on your property’s ‘rateable value’.

This is its open market rental value on 1 April 2024, based on an estimate by the Valuation Office (VO).

You can find your rateable value and check how it was calculated.

Estimate your business rates

Your local council calculates your business rates bill using a ‘multiplier’. Your rateable value is multiplied by this number to get your final bill.

There’s guidance on how to estimate your business rates.

Your bill may be reduced if your property’s eligible for business rates relief.

If you think your rateable value is wrong

You can use your business rates valuation account to:

• report changes to your property (such as floor area sizes and parking)Ìý

• challenge your rateable value

You can report changes to your property at any time.

You can read guidance on how to challenge your property’s rateable value.

If you’re asked to provide rental information

The VO may ask you to provide rental information about your property so they can work out its rateable value.

Contact the VO if you need more time to send in your rental information.

At revaluation, the Valuation Office (VO) updates the rateable value of business properties to reflect changes in the property market.

The most recent revaluation came into effect in England and Wales on 1 April 2026. It’s based on open market rental values from 1 April 2024.

You can use the VO’s online service to find your current and past rateable values.

What happens at revaluation

At revaluation:

• all properties are given a new rateable value
• multipliers (standard and small business) are revised

This means that a change in your rateable value does not always mean a change in your bill.

If you think your new rateable value is wrong, you can challenge your rateable value or report changes to your property.

Get business rates relief

You may be able to get a discount from your local council if you’re eligible for business rates relief.

For example you may be able to get:

• transitional relief

• small business relief

• pub or live music venue relief

You may be able to get a discount from your local council on your business rates if you’re eligible for one or more business rates relief schemes.

For help with your property’s rateable value, contact the Valuation Office (VO).

For help with your business rates bill (for example to pay in instalments) or rate relief, contact your council.

Get professional advice

You can manage your business rates yourself. But if you want help you can use an agent or rating surveyor. Find out how to appoint an agent.

All agents must follow the VO’s agent standards. These explain what you should expect from an agent.

An agent who is a member of a professional organisation will also be subject to its rules and regulations. You can find an agent through one of the following professional organisations:

You can get advice from an organisation that’s part of the . The first 30 minutes of the consultation call are free.

Your business rates could change if:

• you move or make changes to your premises
• the nature of your business changes
• you sublet part of your property
• you merge 2 or more properties into 1

Report changes to the Valuation Office (VO) to make sure you’re paying the right amount and do not get a backdated increase in your bill.

If the number of people living in your property changes you must tell your local council.

If your premises are affected by local disruption

You may get a temporary reduction in your business rates if your premises are affected by severe local disruption (like flooding, building or roadworks).

Report changes to the VO.

How to report changes

You can report changes using your business rates valuation account.

You do not usually have to pay business rates for home-based businesses if you:

• use a small part of your home for your business, for example if you use a bedroom as an office
• sell goods by post

You may need to pay business rates as well as Council Tax if:

• your property is part business and part domestic, for example if you live above your shop
• you sell goods or services to people who visit your property
• you employ other people to work at your property
• you’ve made changes to your home for your business, for example converted a garage to a hairdresser’s

Contact the Valuation Office (VO) to find out if you should be paying business rates. In Scotland, contact your . In Northern Ireland, contact .

In England and Wales, the Valuation Office (VO) works out your rateable value using ‘fair maintainable turnover’. This is the annual level of trade (excluding VAT) your pub is expected to achieve if operated in a reasonably efficient way. It’s based on:

• the type of pub or licensed premises
• the area it’s in
• your trading information and patterns
• the services it offers, for example food, gaming, or sports screenings
• how much rent you pay
• any income you make from accommodation
• rents and turnovers of other pubs

The VO then applies a percentage to work out the rateable value. The percentages are agreed with industry groups, including the British Beer and Pub Association. You can find the percentages in the VO’s valuation of public houses approved guide.

You can find your business rates valuation online. If you want to check the figures the VO are using or do not agree with the valuation, you can sign in or set up a business rates valuation account or contact the VO.

Business rates relief for pubs and licensed trade

You may be eligible for business rates relief if your business is:

• a pub or live music venue
• the only pub in a rural area
• a small business

Retail, hospitality and leisure rate relief has been replaced with two new rate multipliers. Find out more about the changes to retail, hospitality and leisure rate relief.

If your licensed premises are in Scotland

In Scotland, your local assessor works out your rateable value. if you want to check the figures they’re using or do not agree with the figures being used.

If your licensed premises are in Northern Ireland

In Northern Ireland, Land and Property Services (LPS) works out your business rates. .

Whether you pay business rates will depend on:

• how many nights your property is available to let each year
• how many nights it was actually let

You must apply to the Valuation Office (VO) if your property meets the criteria for business rates. The VO will work out the rateable value of your property based on its type, size, location, quality and how much income you’re likely to make from letting it.

There are different rules or .

If your property is in England

Your property will be valued for business rates as self-catering accommodation if all the following apply:

• you’re letting it for short periods commercially for 28 nights or less
• it was available to let for short periods commercially for at least 140 nights in the last 12 months
• it was actually let for at least 70 nights in the last 12 months
• you plan to make it available to let for short periods commercially for at least 140 nights in the next 12 months

If your property is in Wales

Your property will be valued for business rates as self-catering accommodation if all the following apply:

• you’re letting it for short periods commercially for 28 nights or less
• it was available to let for at least 252 nights in the last 12 months
• it was actually let for at least 182 nights in the last 12 months
• you plan to make it available to let for at least 252 nights in the next 12 months

If your property was not let for 182 nights in the last 12 months

You might still be eligible for business rates if your property was not let for 182 nights in the last 12 months.

If the 12-month letting period you’re reporting on ends on or after 1 April 2026, you can use the average number of nights your property was let over the previous 24 or 36 months. This may bring your property within the requirement to be let for 182 nights.

You’ll need to work out the average number of nights your property was let and provide details of the nights let during that period when you apply for business rates.

If you’ve donated lettable nights to a registered charity

You can include up to 14 nights a year that you donate to a registered charity on or after 1 April 2026. You can count these nights towards the:

• 252 nights you made your property available to let
• 182 nights you actually let your property

Apply for business rates

If your property meets the criteria, you’ll need to apply for business rates by filling in a form.

There are different forms for:Ìý

• properties in EnglandÌý
• properties in Wales

After you start paying business rates, you’ll be sent a form each year to confirm you still meet the criteria. If you do not, you’ll be moved from business rates to Council Tax.