SERVICES
Business rates revaluation
Gain advanced insights into the 2026 business rates change.
On 1 April 2026, a new rating list came into effect – reflecting changes in commercial rental, or rateable values – between April 2021 and April 2024.
The Valuation Office Agency recalculates business rates every five years. This revaluation aims to redistribute the property tax base with changes in commercial property market prices. Those with rising rental values will see an increase in their rateable values, while those with declining rents will see them fall.
Learn more about the 2026 business rates revaluation with our interactive map, sector guides and FAQs, below.
How are business rates changing across the UK's key markets?
Our interactive heat map illustrates the changes across key office, retail and industrial markets.
Understanding business rates revaluation
Business rates revaluation is not just a change in rateable value – it's a key point for reviewing future liabilities and planning. Changes in rental values can affect properties, sectors and locations differently, so understanding where values are rising or falling is essential for forecasting costs.
For owners, occupiers and finance teams, revaluation is an opportunity to assess likely exposure across individual properties or wider portfolios. By analysing how values are shifting, businesses can model potential cost changes, review budgets and prepare for any impact on property strategy, cash flow or operational spend. We can help you interpret these changes and plan with greater confidence.
Our business rates advisors help you to reduce, appeal and manage your liabilities.
Frequently asked questions
The 2026 business rates revaluation will came into effect on 1 April 2026, based on a valuation date of 1 April 2024. This means rateable values will reflect rental market conditions at that earlier date, not current market conditions in 2026.
The impact will vary depending on your sector, location and how rental values have changed since the last valuation. Businesses in sectors such as retail, offices and logistics may see different movements, with some facing increases where demand and rents have grown, while others could benefit from reductions in weaker markets.
The 2026 revaluation is expected to significantly affect sectors with major rental market shifts between 2021 and 2024. This includes high street retail, industrial and logistics, offices, hospitality and leisure, as well as alternative sectors like data centres and life sciences, where demand has changed rapidly.
Yes – if you believe your new rateable value is incorrect, you can challenge it through the Check, Challenge, Appeal (CCA) process. It’s important to review your valuation carefully and seek professional advice early to improve your chances of success.
Your business rates bill is influenced by several factors beyond your rateable value, including the multiplier set by the government and any transitional reliefs you might have in place. This means changes in valuation don’t always immediately result in changes to your bill.
Find out how much you should pay.
Sector guides
Read our detailed breakdowns of how the 2026 rating cycle affects your sector.
Perspectives
Business rates revaluation 2026: what office occupiers need to know
Understand how multipliers, supplements and liabilities are changing – and what occupiers should consider now.
29 June 2026
Perspectives
Business Rates revaluation 2026: What retailers need to know
Understand how liabilities are changing and what retailers should consider now.
29 June 2026
Perspectives
Business rates revaluation 2026: what it means for industrial and logistics occupiers
The new List is likely to increase business rates across a substantial part of the industrial and logistics sector. Here's what occupiers need to know, and what to do.
20 May 2026
Workplace
Business rates revaluation 2026: What serviced office operators need to know
The Government’s latest Budget brought a notable set of updates on business rates - more substantial than we usually see in a single fiscal event. Combined with the publication of draft rateable values for the 2026 Rating List, it’s clear that the next few years will bring meaningful changes for the serviced office sector.
18 December 2025
Landlords
Business rates revaluation 2026: What hotel operators need to know
The 2026 Business Rates revaluation brings permanently lower multipliers for the RHL sector, but sharp increases in rateable values mean many hotel operators will still face significantly higher liabilities. This article outlines what’s changing, how transitional relief works, and why early action matters.
17 December 2025
Perspectives
Business rates revaluation 2026: What the new guidance means for public houses
The Valuation Office’s new guidance clarifies how public houses will be assessed for the 2026 revaluation. We look at how the methodology works, what’s changed and what operators should consider.
20 May 2026
Landlords
Business rates revaluation 2026: What Car Showroom operators need to know
The Autumn Budget introduced reduced business rates multipliers for the Retail, Hospitality, and Leisure (RHL) sectors. Our article explores what this means for Car Showroom operators
18 December 2025
Investments
Business rates revaluation 2026: Impact of the 2026 revaluation on the data centre sector
The new 2026 Rating List will come into force on 1 April 2026, bringing changes in rates liability across all business sectors. This article focuses on the impact of these changes on the Data Centre sector.
03 March 2026
