Official Statistics

Non-domestic rating: change in rateable value of rating lists, England and Wales, 2026 Revaluation (compiled list)

Statistics on the change in the rateable value of non-domestic properties as a result of the 2026 revaluation. These statistics are released alongside the publication of the 2026 compiled list.

• From: HM Revenue & Customs
• Published: 1 April 2026

Applies to England and Wales

Documents

Statistical commentary

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Background information

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Supplemental maps

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Change in rateable value of rating lists, 2026 Revaluation

MS Excel Spreadsheet, 460 KB

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Change in rateable value of rating lists, 2026 Revaluation (CSV)

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Details

Released: 1 April 2026 
Next Release: TBC  
Frequency of release: Every three years (with the publication of a new list) 
Coverage: England and Wales 

This statistical release provides estimates of the change in the rateable value of non-domestic properties, as a result of the 2026 revaluation to reflect changes in the property market since the previous revaluation in 2023. 

The rateable values determined by the Valuation Office provide the basis for national non-domestic (business) rates bills. 

This release compares changes between the 2023 rating lists and 2026 compiled rating lists by sector and geography as well as the distribution of rateable value of properties. These statistics are released alongside the publication of the 2026 compiled list. 

The revaluation takes effect from 1 April 2026. 

If you would like any further information on this release or any other statistical release, please contact: 

The VO statistics team 

Email statisticsvo@hmrc.gov.uk 

For more details on upcoming statistical releases planned by the Agency please visit the recent and upcoming publications.

Published 1 April 2026