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 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.

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Advice

Page updated on: 28 November 2025

Business rates

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