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NDR Explanatory Notes

Chapters in this topic

  1. Non-domestic rates
  2. Business rates instalments
  3. National non-domestic rating multiplier
  4. Rateable value
  5. Revaluations
  6. Business rates reliefs
  7. Unoccupied property rating
  8. Subsidy Control
  9. Rate relief for businesses in rural locations
  10. Rating advisers
  11. Information supplied with demand notices

Revaluations

All non-domestic property rateable values are reassessed at revaluations. The most recent revaluation took effect from 1st April 2023. Revaluations ensure that business rates bills are up-to date and more accurately reflect current rental values and relative changes in rents. Frequent revaluations ensure the system continues to be responsive to changing economic conditions.

Previous Rateable value
Next Business rates reliefs