Sarah Bradford looks at the impact of the 2026 revaluation and loss of reliefs on business rates from April 2026.
Business rates in England and Wales are charged on most non-domestic premises, including offices, shops, warehouses, factories, restaurants, pubs, hotels, guest house and holiday lets. The amount that a business pays depends on the rateable value of its property and the business rate multiplier. Business rates are charged differently in Scotland and Northern Ireland.
Properties are revalued every three years for business rates purposes, and a new valuation comes into effect on 1 April 2026. The rateable value is based on what
