2026 Rating List: What Businesses Need to Check Now

Direct answer: businesses should check the 2026 rating-list entry against the property actually occupied, not only compare the new rateable value with the previous figure. Property description, floor area, use, alterations, splits, mergers and occupation facts can all affect whether further investigation is justified.

Separate the valuation from the bill

The VOA maintains the rating list and rateable value. The council calculates and collects the bill, applies relevant reliefs and records liability. A correct rateable value can still produce an incorrect bill, while a correctly calculated bill may be based on a property entry that needs review.

Practical example

A retailer sees a higher 2026 rateable value but also notices that a demolished rear store remains included in the property description. The retailer gathers dated plans, photographs, contractor records and the prior valuation before assessing whether a factual correction or valuation challenge is appropriate.

Documents and evidence checklist

• 2026 and previous rating-list entries.

• Latest bill and projected liability calculation.

• VOA valuation details, floor areas and property description.

• Lease, rent review and relevant rental evidence.

• Plans, photographs and alteration records.

• Details of changes in occupier, use, split or merger.

• Current relief decisions and council correspondence.

What to do next

Create a property-by-property comparison and record every discrepancy. Check the financial effect before starting formal action. Use relevant evidence rather than assuming that any increase is wrong. Businesses with multiple sites should apply the same review method consistently across the portfolio.

Official sources

GOV.UK: Find a business rates valuation

Valuation Office Agency

Get case-specific help

Send us the property address, VOA reference, current and previous values, latest bill and any plans showing changes. We can provide an initial review of the valuation, property facts and likely next step.

Request a business rates valuation review

Article information

Written by Steve Adams, Business Rate Advisors Ltd. Reviewed by Mark Allen. Updated 18 August 2026. This article provides general information for businesses in England and Wales. Every case depends on its own facts, dates and evidence.