Business rates - Revision history

Editor at 07:56, 17 January 2026

2026-01-17T07:56:03Z

← Older revision		Revision as of 07:56, 17 January 2026
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	In the [https://www.gov.uk/government/publications/autumn-budget-2024 Autumn Budget 2024] under the newly elected Labour government it announced its intention to introduce two lower multipliers for Retail, Hospitality and Leisure (RHL) properties with rateable values (RVs) below £500,000. On 11 September 2025 it published its policy paper on [https://www.gov.uk/government/publications/business-rates-forward-look/business-rates-forward-look Business rates: forward look]. This outlined that the above changes and the routine business rates revaluation which occurs every three years, by the Valuation Office Agency (VOA) Due in 2026. Some expect that there will be another major overhaul of the system in the 2026 review.		In the [https://www.gov.uk/government/publications/autumn-budget-2024 Autumn Budget 2024] under the newly elected Labour government it announced its intention to introduce two lower multipliers for Retail, Hospitality and Leisure (RHL) properties with rateable values (RVs) below £500,000. On 11 September 2025 it published its policy paper on [https://www.gov.uk/government/publications/business-rates-forward-look/business-rates-forward-look Business rates: forward look]. This outlined that the above changes and the routine business rates revaluation which occurs every three years, by the Valuation Office Agency (VOA) Due in 2026. Some expect that there will be another major overhaul of the system in the 2026 review.

−	On 1 April 2017 a new business rates appeal process system was introduced in England known as the check, challenge and appeal (CCA). See Check, challenge, appeal for more information. In 2020 under the Conservative Government there was a [https://www.gov.uk/government/publications/check-challenge-appeal-interim-review-of-reforms-to-the-business-rates-appeals-system Check, challenge, appeal: interim review of reforms to the business rates appeals system] and various amendments have occurred since its introduction in 2017.	+	On 1 April 2017 a new business rates appeal process system was introduced in England known as the check, challenge and appeal (CCA). See Check, challenge, appeal for more information. In 2020 under the Conservative Government there was a [https://www.gov.uk/government/publications/check-challenge-appeal-interim-review-of-reforms-to-the-business-rates-appeals-system Check, challenge, appeal: interim review of reforms to the business rates appeals system] and various amendments have occurred since its introduction in 2017, theses changes include:
		+
		+	* Formalised Process: The CCA system replaced the older proposal/appeal system, creating three distinct stages: Check (information gathering), Challenge(formal proposal), and Appeal (to the Valuation Tribunal).
		+	* Incomplete Challenges: In earlier years, incomplete challenges might have been grouped with resolved ones; they are now presented separately in statistics for clarity.
		+	* New Rating Lists: The system now applies to the 2017 list and the subsequent 2023 list, with data and processes evolving to cover these new lists.
		+	* Procedural Refinements: Ongoing statistical reporting and reviews have led to clearer definitions and operational adjustments within the existing framework, but not a radical overhaul.
		+	* Future Reforms: The system is expected to see further significant changes with the 2026 Rating List, moving beyond the current CCA structure.

	= Related articles on Designing Buildings =		= Related articles on Designing Buildings =

Editor at 07:54, 17 January 2026

2026-01-17T07:54:21Z

← Older revision		Revision as of 07:54, 17 January 2026
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	A bill will usually be sent in February or March each year, for the following tax year. It is possible here to [https://www.gov.uk/calculate-your-business-rates estimate your business rates bill].		A bill will usually be sent in February or March each year, for the following tax year. It is possible here to [https://www.gov.uk/calculate-your-business-rates estimate your business rates bill].

−	NB: On 1 April 2017 a new business rates appeal process system was introduced in England known as the check, challenge and appeal (CCA). See Check, challenge, appeal for more information.	+	In the [https://www.gov.uk/government/publications/autumn-budget-2024 Autumn Budget 2024] under the newly elected Labour government it announced its intention to introduce two lower multipliers for Retail, Hospitality and Leisure (RHL) properties with rateable values (RVs) below £500,000. On 11 September 2025 it published its policy paper on [https://www.gov.uk/government/publications/business-rates-forward-look/business-rates-forward-look Business rates: forward look]. This outlined that the above changes and the routine business rates revaluation which occurs every three years, by the Valuation Office Agency (VOA) Due in 2026. Some expect that there will be another major overhaul of the system in the 2026 review.
		+
		+	On 1 April 2017 a new business rates appeal process system was introduced in England known as the check, challenge and appeal (CCA). See Check, challenge, appeal for more information. In 2020 under the Conservative Government there was a [https://www.gov.uk/government/publications/check-challenge-appeal-interim-review-of-reforms-to-the-business-rates-appeals-system Check, challenge, appeal: interim review of reforms to the business rates appeals system] and various amendments have occurred since its introduction in 2017.

	= Related articles on Designing Buildings =		= Related articles on Designing Buildings =

Editor at 07:36, 17 January 2026

2026-01-17T07:36:00Z

Designing Buildings at 09:05, 13 November 2020

2020-11-13T09:05:18Z

← Older revision		Revision as of 09:05, 13 November 2020
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	* [http://www.voa.gov.uk/corporate/index.html Valuation Office Agency].		* [http://www.voa.gov.uk/corporate/index.html Valuation Office Agency].

−	[[Category:Articles_needing_more_work]] [[Category:Taxation]] [[Category:Cost_/_business_planning]]	+	[[Category:Articles_needing_more_work]] [[Category:DCN_Definition]] [[Category:DCN_Guidance]] [[Category:DCN_Policy]] [[Category:Taxation]] [[Category:Cost_/_business_planning]]

Editor at 18:27, 26 September 2019

2019-09-26T18:27:05Z

← Older revision		Revision as of 18:27, 26 September 2019
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	* Capital gains tax.		* Capital gains tax.
	* Check, challenge, appeal.		* Check, challenge, appeal.
		+	* Income tax.
	* Industrial buildings allowance (IBA)		* Industrial buildings allowance (IBA)
	* Local property tax.		* Local property tax.

Editor at 18:21, 23 September 2019

2019-09-23T18:21:56Z

← Older revision		Revision as of 18:21, 23 September 2019
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	* PAYE.		* PAYE.
	* Rate relief schemes.		* Rate relief schemes.
		+	* Rateable value.
	* Rates.		* Rates.
	* Staircase tax.		* Staircase tax.

Editor at 15:21, 16 July 2019

2019-07-16T15:21:53Z

← Older revision		Revision as of 15:21, 16 July 2019
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	* Capital gains tax.		* Capital gains tax.
	* Check, challenge, appeal.		* Check, challenge, appeal.
		+	* Industrial buildings allowance (IBA)
	* Local property tax.		* Local property tax.
	* PAYE.		* PAYE.
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	* VAT reverse charge.		* VAT reverse charge.

−	=== External references ===	+	= External references =

	* [http://www.voa.gov.uk/corporate/index.html Valuation Office Agency].		* [http://www.voa.gov.uk/corporate/index.html Valuation Office Agency].

	[[Category:Articles_needing_more_work]] [[Category:Taxation]] [[Category:Cost_/_business_planning]]		[[Category:Articles_needing_more_work]] [[Category:Taxation]] [[Category:Cost_/_business_planning]]

Designing Buildings at 13:54, 3 July 2019

2019-07-03T13:54:53Z

← Older revision		Revision as of 13:54, 3 July 2019
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−	~~To help develop this article, click 'Edit this article' above~~
−
−	~~-----~~
	Business rates are a local tax paid by the occupiers of non-domestic property in England and Wales. Business rates are calculated and collected by local authorities. They are put in a central pool and then redistributed back to local authorities to help to pay for local services.		Business rates are a local tax paid by the occupiers of non-domestic property in England and Wales. Business rates are calculated and collected by local authorities. They are put in a central pool and then redistributed back to local authorities to help to pay for local services.

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	= Related articles on Designing Buildings Wiki =		= Related articles on Designing Buildings Wiki =

−	* [[Business_rates_and_~~'reasonable_repair'~~\|Business rates and 'reasonable repair'.]]	+	* [[Business_rates_and_%27reasonable_repair%27\|Business rates and 'reasonable repair'.]]
	* Capital gains tax.		* Capital gains tax.
	* Check, challenge, appeal.		* Check, challenge, appeal.

Editor at 15:20, 4 October 2018

2018-10-04T15:20:13Z

← Older revision		Revision as of 15:20, 4 October 2018
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	* Rate relief schemes applied by the local authority.		* Rate relief schemes applied by the local authority.

−	NB On ~~1st of~~ April 2017 a new business rates appeal process system was introduced in England known as the check, challenge and appeal (CCA). See ~~check~~, challenge, appeal for more information.	+	NB: On 1 April 2017 a new business rates appeal process system was introduced in England known as the check, challenge and appeal (CCA). See Check, challenge, appeal for more information.

−	= ~~Find out more~~ =	+	= Related articles on Designing Buildings Wiki =

−	~~=== Related articles on Designing Buildings Wiki ===~~	+	* [[Business_rates_and_'reasonable_repair'\|Business rates and 'reasonable repair'.]]
−		+
−	* Business rates and 'reasonable repair'.	+
	* Capital gains tax.		* Capital gains tax.
	* Check, challenge, appeal.		* Check, challenge, appeal.
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	* PAYE.		* PAYE.
	* Rate relief schemes.		* Rate relief schemes.
		+	* Rates.
	* Staircase tax.		* Staircase tax.
	* Stamp duty.		* Stamp duty.

Editor at 12:39, 9 July 2018

2018-07-09T12:39:23Z

← Older revision		Revision as of 12:39, 9 July 2018
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	* Tax relief.		* Tax relief.
	* VAT.		* VAT.
		+	* VAT reverse charge.

	=== External references ===		=== External references ===

← Older revision		Revision as of 07:36, 17 January 2026
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−	Business rates are a local tax paid by the occupiers of non-domestic property in England and Wales. Business rates are calculated and collected by local authorities. They are put in a central pool and then redistributed back to local authorities to help to pay for local services.	+	Business rates are a local tax paid by the occupiers of non-domestic property in England and Wales. Business rates are calculated and collected by local authorities. They are put into a central pool and then redistributed back to local authorities to help to pay for local services.

−	Business rates depend on:	+	Business rates are charged on most non-domestic properties, like: shops, offices, pubs, warehouses, factories, holiday rental homes or guest houses and so on. They are likely to be required if a building or part of a building is used for non-domestic purposes, even if it is a house. The way they are handled in different parts of the UK may differ, see here for [https://www.mygov.scot/non-domestic-rates-guidance/ property is in Scotland] and here for [https://www.nibusinessinfo.co.uk/content/business-rates-basics property is in Northern Ireland], and certain properties may be [https://www.gov.uk/apply-for-business-rate-relief/exempt-properties exempt from business rates], for example farm buildings or places used for the welfare of disabled people.
		+
		+	Business rates depend on essentially three points:

	* The rateable value of a property, which is set by the Valuation Office Agency ([http://www.voa.gov.uk/corporate/index.html VOA]).		* The rateable value of a property, which is set by the Valuation Office Agency ([http://www.voa.gov.uk/corporate/index.html VOA]).
	* The multiplier set by central government.		* The multiplier set by central government.
−	* Rate relief schemes applied by the local authority.	+	* Rate relief schemes applied by the local authority.(This differs for [https://www.gov.uk/apply-for-business-rate-relief England] and for [https://businesswales.gov.wales/business-rates-wales Wales])
		+
		+	A bill will usually be sent in February or March each year, for the following tax year. It is possible here to [https://www.gov.uk/calculate-your-business-rates estimate your business rates bill].

	NB: On 1 April 2017 a new business rates appeal process system was introduced in England known as the check, challenge and appeal (CCA). See Check, challenge, appeal for more information.		NB: On 1 April 2017 a new business rates appeal process system was introduced in England known as the check, challenge and appeal (CCA). See Check, challenge, appeal for more information.

−	= Related articles on Designing Buildings ~~Wiki~~ =	+	= Related articles on Designing Buildings =

	* [[Business_rates_and_%27reasonable_repair%27\|Business rates and 'reasonable repair'.]]		* [[Business_rates_and_%27reasonable_repair%27\|Business rates and 'reasonable repair'.]]
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	* [http://www.voa.gov.uk/corporate/index.html Valuation Office Agency].		* [http://www.voa.gov.uk/corporate/index.html Valuation Office Agency].

−	~~[[Category:Articles_needing_more_work]]~~ [[Category:DCN_Definition]] [[Category:DCN_Guidance]] [[Category:DCN_Policy]] [[Category:Taxation]] [[Category:Cost_/_business_planning]]	+	[[Category:DCN_Definition]] [[Category:DCN_Guidance]] [[Category:DCN_Policy]] [[Category:Taxation]] [[Category:Cost_/_business_planning]]