Business rates
Who needs to pay business rates
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 are the occupier of a building or part of a building for non-domestic purposes.
- business rates booklet for 2025 to 2026 (PDF 2.1mb)
- business rates explanatory notes for 2025 to 2026 (google docs)
- Crossrail business rate supplement (BRS) explanatory notes 2024 to 2025 (PDF 83kb)
Business rate revaluation for 2026
Every 3 years, the Valuation Office Agency updates the rateable values of commercial properties in England and Wales. This process is called a revaluation.
The next revaluation will come into effect on 1 April 2026.
To find out more about revaluation and check your rates, visit Revaluation 2026 – everything you need to know on GOV.UK.
Contents
- Pay your business rates
- Get help with business rates
- Moving your business
- Tell us about any other change
Advice
What to pay and when
How to pay your business rates
What happens if I don't pay?
How your bill is calculated
Appealing rateable value
Request a refund
If your premises are affected by local disruption
Which agency does what
Page updated on: 28 November 2025