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.
| Rate Year | Standard | Small |
| 2025/26 | 55.5p* | 49.9p* |
| 2024/25 | 54.6p | 49.9p |
| 2023/24 | 51.2p | 49.9p |
| 2022/23 | 51.2p | 49.9p |
| 2021/22 | 51.2p | 49.9p |
| 2020/21 | 51.2p | 49.9p |
UBR
A standard property is one for which the Rateable Value is £51,000 or more.
* Although confirmed in the Autumn 24 Budget the multipliers for 2025/26 are shown as estimates until the appropriate legislation is completed.
