Business (Non-Domestic) Rates and Valuations

Business rates are charged on most non-domestic properties, such as shops, offices, pubs and factories. Apart from properties that are exempt from business rates, each non-domestic property has a rateable value which is set by the Valuation Office Agency.

Further information can be found in the Business Rates Explanatory Notes [PDF, 0.1MB].

How much will I have to pay?

Every non-domestic property has a rateable value, which is set by the Valuation Office Agency (VOA), part of HMRC, unless it is exempt from rating (for example, churches, farm buildings and buildings used for training or welfare of disabled people).

You can check the rateable value of a property on the VOA’s website.

You can also check if you qualify for any reductions, reliefs or exemptions from your business rates.

New Business Rates Multipliers (from April 2026)

From April 2026, the system will expand to 5 multipliers, reflecting both business type and property value:

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Category	Rateable Value (RV)	Multiplier
Small Business RHL Below	£51,000	38.2p
Standard RHL	£51,000 to £499,999	43.0p
Large (all properties)	£500,000 and above	50.8p
Small Business (non-RHL)	Below £51,000	43.2p
Standard (non-RHL)	£51,000 to £499,999	48.0p

Properties that WILL benefit from the lower multipliers

Properties that are wholly or mainly used for qualifying retail, hospitality or leisure purposes will qualify for the RHL multiplier. This is a test on the use of the property, not just on the valuation description applied by the Valuation Office Agency
the retail sale or hire of goods. The ‘retail sale or hire of goods’ refers to the sale or hire of goods directly to the end-user. As such, it excludes wholesale sales and hires.

Properties that WILL NOT qualify for the lower multipliers

Unoccupied properties
properties with a rateable value of £500,000 or above, even if used for a qualifying retail, hospitality or leisure purpose.

From 2026, the RHL multipliers are not a ‘relief’ and will be applied in accordance with government regulations. For further information on qualifying and excluded properties, please visit the GOV.uk website.

Transitional relief scheme

If your bill increases from 1 April 2026 because of the 2026 revaluation, the increase will be limited to a certain percentage. The amount of this percentage will depend on your rateable value.

The transitional relief caps will be as follows:

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Rateable value (RV)	2026 to 2027	2027 to 2028	2028 to 2029
Small RV (Up to £20,000)	5%	10%	25%
Medium RV (£20,001 to £100,000)	15%	25%	40%
Large RV (Over £100,000)	30%	25%	25%

*Inflation will be added to the percentages in the above table.

You do not need to contact the council to request Transitional Relief. It will be applied automatically and shown on the front of your bill.

Transitional Relief Supplement

A 1p Transitional Relief Supplement will be added to the relevant business rates multiplier (not tax rate) for ratepayers who neither receive Transitional Relief or are not eligible for the Supporting Small Business Scheme to help fund Transitional Relief. This will apply for one year from 1 April 2026.

For more information, see GOV.UK: transitional relief.

Business rates 2026 revaluation

Every three years, the Valuation Office Agency (VOA) updates the rateable values of all business and other non-domestic properties in England and Wales. This process reflects changes in the market and is known as a revaluation. The next revaluation comes into effect on 1 April 2026.

Rateable values

The rateable value of a property is the amount of rent it could have been let for on a set valuation date. For the 2026 revaluation, the valuation date is 1 April 2024. The government sets the valuation date two years before a revaluation takes effect, to allow time for data collection and analysis.

A property's rateable value isn’t the same as the rent you're paying for the property. To calculate the rateable value, the VOA analyses changes in the rental property market and redistributes the total amount of business rates paid between different properties to reflect those changes.

Local councils use the rateable value of a property to calculate business rates bills. We multiply the rateable value by a value set by the government known as the multiplier.

Rateable values can vary between similar properties for a number of reasons, including their size or location.

What happens at a revaluation

At a revaluation, business rates bills may increase, decrease or stay the same. A revaluation doesn't raise extra revenue from ratepayers, and a rise in your rateable value doesn't mean your business rates bill will increase by a similar amount.

See the Reductions, Reliefs and Exemptions page for further information.

Do I have to pay business rates if I work from home?

If you work at, or from, home you may have to pay business rates on the area used for business purposes and council tax for the rest of the property.

You can find more information on the VOA website and the Home-Based Businesses Guide [PDF, 0.1MB]

Check and challenge your rateable value

If you think your rateable value isn't correct, you can ask the VOA to reassess it. There is no charge to make an appeal.

From 1 April 2023, you will need to use a business rates valuation account to tell the VOA you think your rateable value is too high. You must continue to pay your business rates as normal until a decision has been made.

To tell the VOA about changes to your property details (such as floor area sizes and parking) you need a business rates valuation account.

The VOA may accept your changes and update the current and future valuations. Sign in or register with the Valuation Office.

Further information can be found in GOV.UK's guidance on how to check, challenge and appeal your rateable value.

You can check and challenge your rateable value online via GOV.UK.

You can contact the VOA at any time.

If you cannot use the online service, call 03000 501 501. Telephone lines are open Monday to Friday, 8:30am to 5:00pm.

To write to the VOA please use the following address:

The Valuation Officer for Huntingdonshire District Council, Valuation Office Agency, Durham Customer Service Centre, Wycliffe House, Green Lane, Durham, DH1 3UW

If the VOA agrees with your appeal, or if you reach an agreement on another figure, the rateable value will be changed. If an agreement cannot be reached, the dispute can be passed to the Valuation Tribunal.

You must continue to pay your bill even if you have appealed against the rateable value.

View information about business rate appeal scams.

Change of circumstances

You must let us know of any changes in your circumstances that may affect your business rates liability. Please let us know if:

you change address
your property changes from empty to occupied (or vice versa)
you believe that you are entitled to, or no longer entitled to, relief
the VOA amends the rateable value of a property outside of our area.

We will recalculate your liability and send you an amended bill.

You can let us know by using one of the links below or by emailing business.rates@huntingdonshire.gov.uk.

Business