Guidance
Business rates guidance for pubs and licensed trade
How the Valuation Office Agency (VOA) values pubs and other licensed premises for business rates.
Applies to England and Wales
Documents
Details
The VOA has published new guidance that clarifies how we determine business rates for pubs and licensed trade. We assess all non-domestic properties for business rates in England and Wales and work out the rateable value for your property. For pubs, we use ‘fair maintainable trade’ as the basis for our assessment. This means we base our valuations for pubs and licensed premises on actual rents and trade. Local councils use our assessment to calculate the rates payable for your property.
Published 19 January 2015