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Business rates are charged on most non-domestic properties - who has to pay, how your rates are calculated, getting a revaluation, what to do if your premises change.

• Overview

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

• How your rates are calculated

  Business rates are based on your property’s ‘rateable value’. This is an…

• Revaluation

  At revaluation, the Valuation Office Agency (VOA) updates the rateable…

• Get help with business rates

  You may be able to get a discount from your local council on your business…

• If your business or premises change

  Your business rates could change if: you move or make changes to your…

• Working at home

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

• Pubs and licensed trade

  In England and Wales, the Valuation Office Agency (VOA) works out your…

• Self-catering and holiday let accommodation

  Whether you pay business rates will depend on how many nights your…

Check if you can get a reduction in your business rates bill with business rates relief and find out how to apply.

• Types of business rates relief

  Some businesses in England are eligible for a reduction in their business…

• Small business rate relief

  You can get small business rate relief if: your property’s rateable value…

• Retail, hospitality and leisure relief

  You could qualify for retail, hospitality and leisure relief if your…

• Rural rate relief

  You could get rural rate relief if your business is in an eligible rural…

• Charitable rate relief

  You could get charitable rate relief if your property is mainly used for…

• Local newspaper relief

  You could get local newspaper relief if your property is used as office…

• Empty property relief

  If you get empty property relief, you do not have to pay business rates on…

• Improvement relief

  You might get improvement relief if you make certain improvements to your…

• Transitional relief

  Transitional relief limits how much your bill can change each year as a…

• Supporting small business relief

  You can get supporting small business relief if both of the following…

• Hardship relief

  Councils can reduce or cancel your business rates bill with hardship…

• Enterprise zones

  If you’re starting up or relocating a business to an enterprise zone you…

• Freeports relief

  A freeport is an area in which businesses are given a range of benefits to…

• Heat networks relief

  You can get heat networks relief if your property is only used or mainly…

• Exempt properties

  Certain properties are exempt from business rates. You may not have to pay…

• Get help with business rates relief

  Local councils are responsible for sending business rates bills,…

Estimate your business rates by multiplying the rateable value of your business property by a multiplier value set by the government.

How to find the rateable value of a business property: compare it with other properties and challenge your property’s rateable value if it’s in Wales.

Check the rateable value and report changes to your property in England: challenge your property’s rateable value if you disagree with it.

How to use a business rates valuation account to report changes to your business property or if you think your rateable value is too high.

• Updated: 30 October 2023

Includes business rates, leases, renting, planning permission, waste, and energy certificates

• Updated: 30 August 2023

How the Valuation Office Agency calculates your rateable value for business rates.

• Updated: 10 February 2023

Find out about your business rates bill, business rate relief or pay your bill through your local council

Legislation has today been introduced to allow government, for the first time, to permanently cut business rates for retail, hospitality and leisure properties.

• Updated: 13 November 2024