England - Uniform Business Rates (UBR)
Reviewed annually, Uniform Business Rate (UBR) multipliers are used to calculate your business rates liability. UBRs can be increased by inflation, which has happened for some property values for 2024/25. The UK governments also regularly review discounts and exemptions. The reliefs, grants and transitional schemes available can depend on the type, size and location of your property.
| Rating Year | High-value | Standard | Small | RHL Standard | RHL Small |
| 2026/27 | 50.8p | 48.0p | 43.2p | 43.0p | 38.2p |
| 2025/26 | 55.5p | 49.9p | |||
| 2024/25 | 54.6p | 49.9p | |||
| 2023/24 | 51.2p | 49.9p | |||
| 2022/23 | 51.2p | 49.9p |
*Transitional Supplement in England - For 2026/27 The Government confirmed that an additional supplement of 1p is to be applied to all multipliers for properties existing as at 31st March 2026 which do not qualify for the 2026 transitional relief scheme.
The High-Value multiplier for England applies to properties with a rateable value of £500,000 or more; the Standard multiplier applies to properties with a rateable value between £51,000 and £499,999; the Small multiplier applies to properties with a rateable value below £51,000. The RHL multipliers apply to occupied qualifying retail, hospitality and leisure properties.
