Why this matters.
Business rates are a statutory liability under the Local Government Finance Act 1988 for most occupiers of non-domestic property in England. The 2026 revaluation reset rateable values across the country, and new multipliers for retail, hospitality and leisure properties replace the temporary relief that applied in recent years. Many occupiers have seen their bills change materially, and the transitional arrangements mean the amount you owe may not match your headline rateable value.
Reliefs such as Small Business Rate Relief, rural rate relief and charitable relief are not applied automatically in every case, and you must tell your billing authority when your circumstances change. If you think your rateable value is wrong you can use the Valuation Office Agency’s Check, Challenge, Appeal process, but deadlines apply. Unpaid bills can lead to a liability order and enforcement action, so checking your position early protects your cash flow.