Pubs and licensed trade

In England and Wales, the Valuation Office Agency (VOA) works out your rateable value using ‘fair maintainable turnover’. This is the annual level of trade (excluding VAT) your pub is expected to achieve if operated in a reasonably efficient way. It’s based on:

  • the type of pub or licensed premises
  • the area it’s in
  • your trading information and patterns
  • the services it offers, for example food, gaming, or sports screenings
  • how much rent you pay
  • any income you make from accommodation
  • rents and turnovers of other pubs

The VOA then applies a percentage to work out the rateable value. The percentages are agreed with industry groups, including the British Beer and Pub Association. You can find the percentages in the VOA’s valuation of public houses approved guide.

You can find your business rates valuation online. If you want to check the figures the VOA are using or do not agree with the valuation, you can sign in or set up a business rates valuation account or contact the VOA.

Business rates relief for pubs and licensed trade

You may be eligible for business rates relief if your business is:

If your licensed premises are in Scotland

In Scotland, your local assessor works out your rateable value. Contact your local assessor if you want to check the figures they’re using or do not agree with the figures being used.

If your licensed premises are in Northern Ireland

In Northern Ireland, Land and Property Services (LPS) works out your business rates. Read more about how LPS values pubs and other licensed premises in Northern Ireland.