Official Statistics

Non-domestic Rating: Floorspace Background Information

Published 18 December 2025

1. Scope and content of the data

This release contains statistics relating to business floorspace for England and Wales. The statistics provide information on the number of rateable properties (known as “hereditaments”) as well as the floorspace and RV per metre squared, broken down by sector, geographic location and special category (SCat).

2. Floorspace and RV per metre squared

These tables include:

• All sectors: total floorspace (thousand metres squared) from included SCats by administrative area (Table FS 1.1)
• All sectors: rateable value per metre squared (£ per metre squared of floorspace) from included SCats by administrative area (Table FS 1.2)
• Retail sector: total floorspace (thousand metres squared) from included SCats by administrative area (Table FS 2.1)
• Retail sector: rateable value per metre squared (£ per metre squared of floorspace) from included SCats by administrative area (Table FS 2.2)
• Office sector: total floorspace (thousand metres squared) from included SCats by administrative area (Table FS 3.1)
• Office sector: rateable value per metre squared (£ per metre squared of floorspace) from included SCats by administrative area (Table FS 3.2)
• Industrial sector: total floorspace (thousand metres squared) from included SCats by administrative area (Table FS 4.1)
• Industrial sector: rateable value per metre squared (£ per metre squared of floorspace) from included SCats by administrative area (Table FS 4.2)
• Other sector: total floorspace (thousand metres squared) from included SCats by administrative area (Table FS 5.1)
• Other sector: rateable value per metre squared (£ per metre squared of floorspace) from included SCats by administrative area (Table FS 5.2)
• Number of rateable properties (counts) from excluded SCats by administrative area (Table FS6.1)
• Total rateable value (£ in thousands) from excluded SCats by administrative area (Table FS6.2)
• Number of rateable properties (counts), number of rateable properties with valid floorspace (counts), total floorspace (thousand metres squared) and rateable value per metre squared (£ per metre squared of floorspace) from included SCats by country (Table SCat FS1.1)
• Number of rateable properties (counts) and rateable value (£ in thousands) from excluded SCats by country (Table SCat FS1.2)

Statistics presented in these tables (Tables FS1.1 to FS6.2) are consistent with the relevant rating list so those for 2011-2017 are based on the 2010 rating list; 2018-2023 are based on the 2017 rating list and 2024-2025 are based on the 2023 rating list.

The following tables have only been provided in CSV format:

• Number of rateable properties from included SCats in floorspace statistics (count) by Sector and year (Table included_counts_by_year)
• Total floorspace (thousand metres squared) from included SCats by SCat code and administrative area (Table SCat_LA_floorspace)
• Rateable value per metre squared (£ per metre squared of floorspace) from included SCats by SCat code and administrative area (Table SCat_LA_rvm2)
• Number of rateable properties (count) from included SCats by SCat code and administrative area (Table SCat_LA_counts)

The floorspace in a particular location or sector can change for a number of reasons, including but not restricted to, demolished properties, new entities, reconstitution and alterations, and changes in which SCat codes are included as part of the data methodology process. The rateable value per metre squared will further be impacted by the outcome of successful challenges to valuations and Valuation Office Reports (VORs).

3. Data information and methodology

The 2025 release follows a different methodology to that of previous floorspace statistics releases. Special category (SCat) codes are designated as excluded from the statistics where less than 95% of properties have floorspace measurements recorded. This threshold was chosen to maximise the amount of valid floorspace included in the statistics, whilst only including SCat codes with a high level of completed floorspace to maintain accuracy of statistics. In total, 271 SCat codes are defined as excluded and are contained within Tables FS6.1, FS6.2 and Table SCat FS1.2.

Only properties within the included SCats that have valid floorspace measurements are used to calculate the rateable value per metre squared. Properties with valid floorspace within included SCat codes account for 77% of all properties on the NDR Rating List and 96% of recorded floorspace. This is because not all valuations are based on the area of the property; therefore, floorspace is not recorded for some property types. This number may vary year on year depending on whether individual SCat codes continue to meet the 95% threshold, or if SCat codes are added or removed from the rating list. A list of excluded SCat codes can be found in Table SCat FS1.2.

Additionally, for the 2025 release, an alternative variable has been introduced to capture the total floor area of the property rather than only the area used as the basis for valuation. This change provides a more comprehensive measure of property size and is expected to result in an increase in recorded floorspace compared to previous releases.

4. Special Category (SCat)

Each property on the non-domestic rating list is assigned a SCat code, which is an operational code used by the VOA to classify a property’s use for administrative purposes. A SCat code details the basis on which the property was valued.

Over 350 SCat codes are in use, common property types are grouped together into sectors or sub-sectors. Further details of these sectors are detailed below.

SCat codes are excluded from these statistics when floorspace data does not meet certain criteria:

• Where valid floorspace data is available for fewer than 95% of properties within a SCat code (rounded to the nearest percentage)
• SCat codes where a unit measurement (such as number of bedrooms in a holiday home) has been recorded rather than floorspace data are removed to maintain the accuracy of published figures. These are shown in Table 1:

Table 1: SCat codes containing unit counts excluded from floorspace statistics

SCat Code	Description	Sector
001	AA/RAC Service Centres and Boxes	Other
003	Advertising Right	Other
014	Agricultural Showgrounds	Other
018	Arenas	Other
022	ATMs	Other
039	Beach Huts	Other
040	Car Parks (Multi-Storey)	Other
041	Car Parks (Unsurfaced Open)	Other
043	Car Spaces	Other
045	Car Washes (Stand Alone)	Other
046	Car/Caravan Sales/Display/Hiring Sites	Other
085	Day Nurseries/Play Schools	Other
108	Football Pitches	Other
122	Guest and Boarding Houses Undefined	Other
131	Holiday Homes Self Catering	Other
136	Hostels	Other
141	Interactive Telephone Kiosks	Other
146	Land Used For Advertising	Other
161	Lorry Parks	Other
189	Moorings (Floating Hereditaments)	Other
216	Polo Grounds	Other
228	Public Telephone Kiosks	Other
229	Racing Stables	Other
236	Riding Schools and Livery Stables	Other
237	Rifle and Weapons Ranges	Other
243	Sales Kiosks	Other
264	Stables and Loose Boxes	Other
269	Stud Farms	Other
278	Tennis Courts/Clubs	Other
427	Pitches for Stalls, Sales or Promotions	Other
501	Car Parking Within/Part of Specialist Property	Other
504	Kiosks And Pods Within/Part Of Specialist Property, Retail Parks And Other Major Retail/Sporting Destinations	Other
505	Nurseries/Creches Within/Part of Specialist Property	Other
701	Residual Malls	Other
721	Self Storage Facility	Industry
725	Park and Ride Car Parks	Other

5. Sector and Sub-sector

‘Sector’ consists of the following categories: Retail, Industrial and Office (RIO), which is a categorisation commonly used by those in the surveying profession.

VOA statisticians have, in conjunction with operational colleagues, mapped each SCat code to one of the three categories. The ‘Other’ category was created to cover SCat codes which could not be readily assigned to ‘Retail’, ‘Office’ or ‘Industry’.

In addition to the 4 sectors, the SCat codes have also been mapped to 18 sub-sectors, within the overall Retail/Office/Industrial/Other categories. In some cases – particularly “Offices” – we have not been able to identify a more detailed breakdown. This is shown in Table 2:

Table 2: Sector and sub-sector categories

Sector	Sub-sector
Retail	Financial and Professional Services
Retail	Shops
Office	Offices
Industry	General Industrial
Industry	Storage and Distribution
Industry	Other
Other	Assembly and Leisure
Other	Education
Other	Health
Other	Hotels, Guest and Boarding, Self-Catering etc.
Other	Non-residential Institutions
Other	Offices [Note 1]
Other	Other
Other	Retail [Note 2]
Other	Residential Institutions
Other	Storage and Distribution
Other	Transport
Other	Utilities

Note 1: These are offices that are part of a specialist property, and so have been attributed to “Other” sector rather than the “Office” sector.

Note 2: These are retail properties that are part of a specialist property, and so have been attributed to “Other” sector rather than the “Retail” sector.

6. Category look-up table

A metadata SCat code lookup file is available on the release page.

7. Geo-referencing

Aggregated statistics are presented at various geographies (e.g. region and local authority/unitary authority). All geographic variables are assigned by matching VOA records to the February 2025 version of the National Statistics Postcode Lookup (NSPL) file.

Not all rateable properties can be geo-referenced in this way. Where this has occurred, we have identified these cases as “unmatched” in the tables. There are some minor differences between statistics for billing authority and local authorities because of this unmatched category and there are some properties that may be contained within one local authority but administered by a different billing authority.

8. Technical notes

Valuation officers of the Valuation Office Agency (VOA) are required, by the Local Government Finance Act 1988, to compile and maintain rating lists specifying a rateable value (RV) for each relevant non-domestic rateable property (also known as a hereditament) in England and Wales. These rateable values provide the basis for national non-domestic rates bills, which are issued by local billing authorities.

The VOA collects information on rateable properties. A rateable property is a property on which rates may be charged and is the unit to which the VOA assigns RV. In general, rateable properties are buildings or premises within buildings, appropriate for or used for single occupation. Rateable properties can be occupied or vacant. This has no impact on RV, although it can affect the level of rates levied on a property. All the statistics in this release relate to rateable properties.

The RV of a property is broadly the value at which a property might be expected to be let for one year. It is based on a range of factors including use, location and age, but a major determinant of rental value is the size (total floorspace) of the property.

For many of the more common types of commercial properties, the VOA measures the floorspace of the property as part of the detailed internal surveys that it undertakes to assess RVs. As part of the valuation process, each rateable property is assigned a Special Category (SCat) code. Over time, this has become one of the key variables for classifying properties and it forms the basis of the category assignments in this series.

Non-domestic rateable properties fall into either a local rating list or a central rating list. There is a single local rating list for each billing authority in England and Wales, and there are two central rating lists, one for England and one for Wales. The central rating lists contain the rating assessments for the network property of major transport, utility and telecommunications undertakings and cross-country pipelines. There is a single entry in one of the rating lists (either for England or Wales) for each company named in the Central Rating List Regulations 2005. There are separate regulations and lists for England and Wales. The current rating lists came into effect on 1 April 2023.

There is a single aggregate rateable value shown for all the property occupied by the named ratepayer that falls within their definition in the regulations. Any property occupied by a central rating list ratepayer that falls outside the definition will be shown individually in a local rating list.

Rates on central rating list rateable properties in England are paid directly to the Ministry of Housing, Communities and Local Government, and in Wales to the Welsh Government. Statistics in this release relate only to the local list.

9. Data Quality

9.1 Suitable data sources

The information supplied in the tables is based upon administrative data held within the VOA’s operational database. All administrative data are subject to processing and process errors and as such, while the VOA has made every effort to ensure accuracy of the data underpinning this publication, it is possible that some errors remain.

Validation and processing steps are undertaken on the data. The data are then geo-referenced (assigned to geographic areas) and the final statistical outputs generated.

9.2 Assured quality

Our quality assurance follows the approach set out in the VOA Quality Policy which is published here.

As part of the production of this publication, quality assurance takes place:

• During the valuation of properties.
• As part of the creation of the data which underpins the publication.
• As part of the coding which produces the publication outputs.
• As part of automated and manual checks of outputs.
• Using a comprehensive QA Check List and a QA Issues Log.

10. Use made of the data

This publication is being released as part of a drive towards making the VOA’s data more accessible as well as continuing to improve, and make more consistent, presentation of information in order to assist users conducting their own analysis of VOA data. The data are used to inform government policy and conduct analyses to support the operations of the VOA.

In a wider context this publication supports BAs’ requirements for information in respect of the Business Rates Retention Scheme contained within the Local Government Finance Act 2012, which can be found at here.

We will keep under review the format of this summary document to improve the presentation of our statistics and welcome feedback from users on the usefulness of the information provided in this summary. Please forward any comments to the statistics@voa.gov.uk.

11. Metadata

A metadata table for the csv tables is available on the release page.

A metadata table that provides a lookup between special category and sector where is available on the release page.

12. Timeliness and punctuality

Timeliness refers to the lapse of time between publication and the period to which the data refer. Punctuality refers to the gap between planned and actual publication dates.

Releases are always punctual and published on the pre-announced dates. Pre- announcement of the precise date will occur at least four weeks before publication. The month of publication is pre-announced in our statistics release calendar.

This publication is published on an annual basis within four months of the last day of the reference period.

13. Relevance

The degree to which statistical outputs meet users’ needs.

It is important that the statistics produced are relevant to user needs and that they meet the needs of users, both in coverage and in content. These statistics evolved largely in response to Freedom of Information requests and parliamentary questions and were further developed with input from an NDR Statistics Advisory Panel which consisted of key users of the data.

14. Coherence and Compatibility

Coherence is the degree to which data that are derived from different sources or methods, but refer to the same topic, are similar. Comparability is the degree to which data can be compared over time and domain, for example, geographic level.

These statistics are drawn from the same source and use a coherent and consistent methodology.

The floorspace statistics in this release cannot be directly compared with those published in previous years. Figures for earlier years have been recalculated using the latest available data and updated methods, which include backdated assessments and amendments not shown in earlier publications.

For the 2025 publication, the floorspace statistics have been redeveloped in line with the VOA response to consultation on business floorspace statistics.

15. Accessibility and Coherence

Accessibility is the ease with which users are able to access the data, also reflecting the format in which the data are available and the availability of supporting information. Clarity refers to the quality and sufficiency of the release details, and accompanying advice.

The release is available free of charge. All official statistics are made available primarily as Excel spreadsheets with data available in an open format (CSV versions) and a background information document.

16. Confidentiality, Transparency and Security

Access to the data and release prior to its publication is limited to the statistics production team only. Occasionally, valuation experts may be consulted as part of the quality assurance process. The list of pre-release recipients is published alongside the release.

Further information on the VOA Confidentiality and Access policy is published here

17. Further Information

Further information on the area codes used in this can be found on the ONS website

Timings of future releases are regularly placed on the VOA research and statistics calendar

18. Glossary

Area code – a unique identifier for administrative geographies as specified by the Office for National Statistics (ONS).

Assessment – an entry in the rating list is often referred to as an assessment.

Assessment reviews – these are generally referred to as “reports” and relate to instances where the VOA will review the entry in the rating list when new information becomes available (either from within the VOA, or from the relevant billing authority).

Billing authority (BA) – a local authority empowered to collect non-domestic rates on behalf of itself and other local authorities in its area. In England, shires, metropolitan districts, the Council of the Isles of Scilly, unitary authorities, London boroughs and the City of London are BAs.

Billing authority code – a unique identifier for BAs.

Central rating list – the VOA’s list of rateable values for companies named in the Central Rating List Regulations, primarily for the network property of major transport, utility, and telecommunications undertakings and cross country pipelines. There are separate lists for England and Wales.

Local rating list(s) – the VOA’s lists of all the non-domestic rateable properties in England and Wales. There is a separate local list for each BA.

Rateable property (also known as hereditament) – a unit of non-domestic property that is, or may become, liable to non-domestic rating and thus appears in the local rating list. The area of a property included in a rateable value calculation can cover all of one property, only part of a property or be several separate units in one building or site.

Rateable value (RV) – a monetary value assigned to every rateable property within a rating list, broadly based on the annual rent for which a rateable property could have been let on the open market at a set date.

Rating lists – There are 353 Local Rating Lists in England and Wales, one for each Local Billing Authority. There are two Central Rating Lists, one for England and one for Wales.

Region – a geographical unit formerly referred to as Government Office Region (GOR). The GOR framework was the primary classification for regional statistics and comprised nine regions of England, which, combined with the devolved administrations, collectively spanned the United Kingdom. From 1 April 2011 the term GOR was dropped in favour of region. This release comprises English regions and Wales.

Sector – a grouping of SCat codes. More information can be found in the data information and methodology section of this document.

Special category (SCat) code – a classification of property detailing the basis on which it was rated.

Valuation Office report (VOR) – a report (assessment review) initiated by the VOA to review an entry in the local rating list. These could typically be attributable to a demolition, new property build or other physical change to a property.

Valuation officer – an employee of the VOA and the officer authorised by statute to compile and maintain rating lists.