Richard Curtis explores the changes to non-domestic property rates in England from April 2026.
Non-domestic property rates, commonly known as business rates, are a central feature of the taxation system for commercial premises in England and Wales. These rates represent a significant operational cost for businesses but are a vital source of revenue for local authorities. The system’s complexity and periodic revaluations mean that rate changes can have far-reaching consequences for businesses, property owners, and indeed local communities.
Consequently, the major adjustments to non-domestic property rates that take effect from April 2026 have received much
