From 1 April 2026, there will be significant changes to how Business Rates charge is calculated. These changes may affect the amount you pay.
At the Autumn Budget on 26 November 2025, the Chancellor announced a package of measure which provide support to businesses in England.
As announced at Autumn Budget 2024, in April 2026, the government will replace retail, hospitality and leisure relief with two lower business rates multipliers for properties with rateable values below £500,000.
Amber Valley Borough Council will be responsible for determining which properties are eligible for these multipliers in line with government guidance.
| Category | Rateable Value (RV) | Multiplier |
|---|---|---|
| Small Business RHL | Below £51,000 | 38.2p |
| Standard RHL | £51,000 – £499,999 | 43.0p |
| Large (All Properties) | £500,000 and above |
50.8p |
| Small Business (Non-RHL) | Below £51,000 | 43.2p |
| Standard (Non-RHL) | £51,000 – £499,999 | 48.0p |
To support ratepayers facing large bill increases at the revaluation the government is introducing a redesigned Transitional Relief scheme worth £3.2 billion.
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.
Bill increases for businesses losing some or all of 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.
Businesses will now keep their Small Business Rates Relief on their first property for three years after they take on a second property, instead of just one year
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.
The regulations will be laid down in due course.
Every three years, the Valuation Office Agency (VOA) updates the rateable values of over 2 million commercial properties in England and Wales. This process is called a revaluation; it is intended to ensure business rates reflect changes in the property market.
The next revaluation comes into effect on 1 April 2026, using market values determined as of 1 April 2024.
It’s the estimated annual rent your property could have been let for on the valuation date. It is not the same as the rent you currently pay. Amber Valley Borough Council uses these rateable values to calculate your business rates bill.
Following completion of the revaluation, the VOA will publish a full list of all non-domestic properties.
Find out more: www.gov.uk/find-business-rates
Contact the team directly on 01773 570222 or email enquiry@ambervalley.gov.uk
