Your business rates may change from April 2026

Revaluation helps to redistribute the amount paid in business rates across sectors and regions.

Rateable values are based on how much it would cost to rent a property for a year on a set valuation date. For the 2026 revaluation, that date is 1 April 2024. New rateable values will come into effect on 1 April 2026, but there are actions you can take to prepare.

The Valuation Office assesses the rateable value of a business premises, and therefore the council cannot help with the revaluation of a property; you must go directly to them.

You can view your property’s current and future rateable value at find a business rates valuation. Use this link for information on how your properties is valued and what to do if you think it is wrong.

Calculate your business rates

Your rateable value is not the amount you have to pay. To calculate your business rates, follow these steps:

  1. Find your rateable value (RV)
  2. Apply the multiplier – using the multiplier table below for 2026
  3. Apply reliefs

From April 2026 the government is introducing two lower business rates multipliers for retail hospitality and leisure properties (hereditaments) with rateable values (RVs) below £500,000.

2026-27 Multipliers Pence RV limits
Small 43.2 £50,999 and below
Small RHL* 38.2 £50,999 and below
Standard 48.0 £51,000 to £499,000
Standard RHL* 43.0 £51,000 to £499,000
High Value 50.8 £500,000 and above
*RHL – Retail hospitality and leisure

Information regarding business rates changes for 2026

Transitional relief

The 2026 transitional relief scheme limits how much your business rates bill can change each year following the revaluation. If your rates increase by more than a set amount, transitional relief will cap the rise and phase it in gradually. You don’t need to apply for it — transitional relief is applied automatically if you’re eligible.

The caps on increases are as follows:

Ratable value 2026-2027 2027-2028 2028-2029
Up to £20,000 5% 10% plus inflation 25% plus inflation
£20,001 to £100,000 15% 25% plus inflation 40% plus inflation
Over £100,000 30% 25% plus inflation 25% plus inflation

Transitional relief supplement

A 1p supplement to the relevant tax rate for ratepayers who do not receive Transitional Relief or the Supporting Small Business scheme to partially fund Transitional Relief. This will apply for one year from 1 April 2026.

Supporting small business scheme (SSB relief) 2026

Bill increases for businesses losing some or all their small business rates relief or rural rate relief will be capped at the higher of £800 or the relevant transitional relief caps from 1 April 2026. The 2026 SSB relief scheme has been expanded to ratepayers losing their RHL relief. The government has also announced a one-year extension of the 2023 Supporting Small Business scheme from 1 April 2026. This support is applied before changes in other reliefs and local supplements. This relief will be automatically awarded and will show on the 2026 New Year bill.

Pub and live music venues relief

Available from 1 April 2026, to occupied properties. This relief is designed to help pubs and live music venues; a reduction of 15% is applied after any other eligible rate relief(s).

Relief will only be awarded to pubs which meet all the following characteristics:

  1. is open to the general public.
  2. allows free entry other than when occasional entertainment is provided.
  3. allows drinking without requiring food to be consumed.
  4. permit drinks to be purchased at a bar.

Live music venues are properties that are - wholly or mainly used for the performance of live music for the purpose of entertaining an audience.

100% relief for eligible electric vehicle charging points and electric vehicle only forecourts (EVCP relief)

A ten-year 100% business rates relief for EVCPs separately assessed by the VOA and Electric Vehicle only forecourts to ensure that they face no business rates liability. This relief will be automatically awarded and will show on the 2026 New Year bill. However if you believe you are eligible and have not received this please email revenues@easthants.gov.uk.

A high-value business rates multiplier

A high-value business rates multiplier for properties with rateable values of £500k and above at 2.8p above the national standard multiplier.

Extending the Small Business Rates Relief (SBRR) grace-period from one to three years, meaning businesses will now remain eligible for SBRR on their first property for three years after expanding into a second property.

Small business rates relief is only applicable for rateable values as shown below:

Rateable value (RV) Minimum
SBRR
Maximum
SBRR
Sliding scale
Up to £12,000 100% 100% n/a
£12,001 to £15,000 0% 100% 100% - 1% for every £30
above £12,000

You may lose this relief if your RV is increased for the 2026 list.