Business rates relief schemes
Relief schemes that can reduce or eliminate your business rates bill, including small business rate relief, retail hospitality …
UK-wide
Understanding business rates
How business rates are calculated from your property's rateable value and the multiplier, including how rates differ across England, Scotland, Wales, and Northern Ireland.
Guide summary
Pay business rates on your commercial property to your local council. Calculate your bill using your property's rateable value and the multiplier for your area. For 2026/27 in England, the multiplier depends on your business type and property value, ranging from 38.2p to 50.8p per £1 of rateable value. Check your rateable value online at gov.uk/find-business-rates.
- Calculate your bill: Rateable Value x Multiplier
- Check your rateable value on the VOA website (England/Wales)
- For 2026/27, retail/hospitality/leisure pay 38.2p per £1 (below £51,000 RV)
- Non-retail pay 43.2p per £1 (below £51,000 RV)
- For RVs £51,000 to £499,999: RHL 43.0p, non-RHL 48.0p
- All businesses with RV £500,000+ pay 50.8p per £1
- Effective 1 April 2026 to 31 March 2027
- Challenge your rateable value using Check, Challenge, Appeal
- Find Scottish rateable values at saa.gov.uk
- Find NI rateable values at valuationservices.finance-ni.gov.uk
On this page
Related guides in Tax & Finance
Charity tax and business rates reliefs
Reference guide to charity tax reliefs and business rates relief: HMRC recognition, corporation tax exemptions on non-trading income, …
Register as self-employed with HMRC
How to register for Self Assessment as a sole trader, get your Unique Taxpayer Reference (UTR), and understand …
Set up as a sole trader
How to register as self-employed and start trading as a sole trader.
Set up an Employee Ownership Trust
How to sell your business to an Employee Ownership Trust (EOT). Covers CGT relief conditions, structure requirements, the …
Business rates (also called non-domestic rates) are taxes on commercial properties in the UK. If you occupy a business property - whether you own it or rent it - you're usually responsible for paying business rates to your local council.
Understanding how business rates work is essential for budgeting and cash flow planning. The amount you pay depends on your property's rateable value and your location in the UK.
Who pays business rates
You must pay business rates if you:
- Occupy commercial premises (shop, office, warehouse, factory, etc.)
- Run a business from part of your home that's exclusively used for business
- Own or lease non-domestic property that's not exempt
Business rates apply to most non-domestic properties including shops, offices, pubs, warehouses, factories, holiday rental properties, and agricultural buildings used for non-farming purposes.
How business rates are calculated
Business rates are calculated using a simple formula:
Rateable Value x Multiplier = Annual Business Rates Bill
Your rateable value is set by the Valuation Office Agency (VOA) in England and Wales, Scottish Assessors in Scotland, or Land & Property Services in Northern Ireland. It represents the annual rent your property could reasonably be let for on the open market.
The multiplier (also called the 'poundage') is set by government and varies by UK nation and property size.
Finding your rateable value
Your property's rateable value is publicly available and can be checked online:
- England & Wales: Check the Valuation Office Agency (VOA) website at gov.uk/find-business-rates
- Scotland: Search the Scottish Assessors website at saa.gov.uk
- Northern Ireland: Use Land & Property Services at valuationservices.finance-ni.gov.uk
Rateable values are reassessed periodically through revaluations to reflect changes in the property market.