Guidance

Valuation of public houses 2026

The Valuation Office's approach to valuing public houses in 2026.

• From: HM Revenue & Customs
• Published: 11 May 2026

Applies to England and Wales

Documents

Valuation of public houses (2026)

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Valuation of public houses (2026)

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Details

The Valuation of public houses guides are intended to be used by experienced licensed property valuers. You can read an overview of how the Valuation Office values pubs for business rates.

This guide supports valuers assessing public houses for rating purposes. Valuation of public houses 2026 applies to rating lists compiled on 1 April 2026.

The valuation basis applies throughout England and Wales, although the guide will differentiate between houses in and around London and the provinces.

Published 11 May 2026