Explanatory notes 2025/26

Business Rates are a tax paid by people who use non-domestic properties, like shops or offices. The money helps fund local services.

Since April 2013, councils keep part of the Business Rates collected in their area. This encourages councils to support local businesses and help them grow.

Business Rates, Council Tax, and other income are used to pay for services in your area.

Find out more about Business Rates and available reliefs on GOV.UK

Rateable Value

Every non-domestic property has a rateable value, unless it’s exempt. This value is set by the Valuation Office Agency (VOA) and is based on how much rent the property could earn on the open market.

You can find your property's rateable value on the front of your bill or online: 

Find a Business Rates valuation

If you think the rateable value is wrong, you can challenge it.

Business Rates Multiplier

Your bill is calculated by multiplying your rateable value by a set figure called the Business Rates multiplier.

There are two types:

  • Standard multiplier - used for most properties
  • Small business multiplier - used for properties with a rateable value of £50,999 or less (if certain conditions are met)

Each year, both rates are based on the previous year’s rate and adjusted for inflation (using the Consumer Price Index from the previous September), unless the government sets a lower rate. You can find the current rates on the front of your bill.

Paying Your Business Rates

Bills are usually paid over 10 monthly instalments. If you prefer to pay over 12 months, contact us to request this option.

Revaluations

Business Rates are updated through regular revaluations. The latest revaluation took effect on 1 April 2023. This helps ensure that your bill reflects current rental values and changes in the economy.

Transitional Relief

When revaluations happen, some bills go up and others go down. Transitional relief helps limit sudden increases. It’s applied automatically, you don’t need to apply.

Learn more about transitional relief on GOV.UK

Empty Properties

You usually still have to pay business rates on empty properties, but there are some exceptions:

  • no rates for the first three months a property is empty
  • six months for certain industrial properties
  • some properties, like listed buildings, are exempt until reoccupied

Check if your property qualifies for relief

Subsidy Control

From 4 January 2023, a new UK subsidy control regime came into effect. It allows councils to offer financial support to businesses, as long as it follows UK and international subsidy control commitments

Find out more about subsidy control

Business Rate Reliefs

You may be able to get money off your Business Rates bill depending on your circumstances. Reliefs include:

Small Business Rate Relief

You may get up to 100% off if:

  • your main property has a rateable value below a set threshold
  • you only occupy one property, or
  • you have one main property and small additional ones (each under a set limit)

You must tell the council if:

  • your property becomes empty
  • you take on another property
  • the rateable value of a property you occupy in another council area increases

Check if you qualify for small business relief

Charity and Sports Club Relief

  • Charities and Community Amateur Sports Clubs can get 80% off if the property is used for charitable or club purposes
  • Councils can give extra relief on the remaining bill

Local Discounts and Hardship Relief

Councils can offer extra discounts or hardship relief in special cases. Contact us to find out more.

Rural Rate Relief

You may get relief if your business is in a rural area, with a population under 3,000, and is:

  • The only shoppost office, or food store (rateable value under £8,500)
  • The only pub or petrol station (rateable value under £12,500)

An eligible ratepayer is entitled to relief at 50% of the full charge whilst local authorities are expected to use their local discount powers to grant 100% rural rate relief to eligible ratepayers.

Getting Advice

You don’t need to hire someone to deal with your Business rates. But if you do, make sure they are qualified and regulated. Look for members of:

Financial Information

View information about the council’s spending for this and previous years.