The new rating list is live.
Know what changed.
The 2026 revaluation reset rateable values for non-domestic properties. For England, it also arrived with a redesigned multiplier structure and new transitional arrangements.
The 2026 valuation is based on the rental market at 1 April 2024
The Valuation Office states that the 2026 rateable values are based on the annual rental value of the property at the valuation date of 1 April 2024. Those values took effect on 1 April 2026 and are intended to run until 31 March 2029.
2026/27 multipliers in England
The multiplier applied depends on the rateable value and, for properties below £500,000, whether the property qualifies for the retail, hospitality and leisure multipliers.
| Category | 2026/27 multiplier | Broad scope |
|---|---|---|
| Small business RHL | 38.2p | Qualifying RHL, RV below £51,000 |
| Small business non-RHL | 43.2p | Non-RHL, RV below £51,000 |
| Standard RHL | 43.0p | Qualifying RHL, RV £51,000–£499,999 |
| Standard non-RHL | 48.0p | Non-RHL, RV £51,000–£499,999 |
| High-value | 50.8p | RV £500,000 and above |
Important: the multiplier table above applies to England. Wales has its own business rates arrangements.
Transitional relief can phase in increases
For properties whose bills rise because of revaluation, transitional relief can limit the increase. For the first year of the new list, the published caps in England are 5% for the smallest band, 15% for the middle band and 30% for properties above £100,000 RV, subject to the detailed rules and London threshold for the smallest band.
When should the new assessment be reviewed?
- The property details or floor areas appear wrong
- The use, configuration or occupation shown does not reflect the property
- The new value has moved materially compared with relevant properties
- There has been a material change affecting the property or locality
- The valuation approach appears inconsistent with comparable evidence
- The bill does not appear to reflect the correct multiplier, transition or relief position
CCA’s 2026 review
List review
Confirm the 2026 entry and property facts.
Evidence review
Consider valuation approach and comparables.
Bill review
Consider multiplier, transition and relief context.
Advice
Explain whether there is a credible next step.
Official 2026 revaluation information
GOV.UK — Help with the 2026 business rates revaluation ↗
Has your 2026 rateable value changed?
Send us the property details and we can start with the current assessment and billing position.
Review the new list properly.
A percentage change in rateable value tells only part of the story. Send us the 2026 assessment and latest rates bill so we can look at the full position.