CP3
Business Rates Across the UK
Business rates are devolved, so the valuation body, the multiplier and the reliefs differ across the UK. Compare the four nations' systems.
Last updated: 5 July 2026
Not legal or tax advice. This is a general comparison of how the rules differ across the UK. Devolved tax and law change, so confirm the current position for your nation with a qualified solicitor or accountant before acting. See our full disclaimer.
How the nations compare
| Nation | Regime | Valuation body | Multiplier basis | Small business relief | Appeal route |
|---|---|---|---|---|---|
| England | Business rates | Valuation Office Agency | Five multipliers (2026/27) | SBRR (100% to £12k, taper to £15k) | Check, Challenge, Appeal |
| Scotland | Non-domestic rates | Scottish Assessors | Poundage (2026/27): 48.1p to £51k RV, 53.5p to £100k, 54.8p over £100k | Small Business Bonus Scheme | Proposal to the Scottish Assessor, then the Local Taxation Chamber |
| Wales | Non-domestic rates | VOA (VOA Cymru) | Three multipliers (2026/27): standard 50.2p, retail 35.0p (RV under £51k), higher 51.5p (RV over £100k) | Welsh SBRR (100% to £6k RV, taper to £12k) | Proposal to the VOA, then the Valuation Tribunal for Wales |
| Northern Ireland | Rates | Land and Property Services | NAV x combined poundage (regional rate + district rate) | Small Business Rate Relief (by NAV band) | Review by Land & Property Services, then the Valuation Tribunal for NI |
By nation: favourable points and watch-outs
England
Business rates
Pros
- Five-multiplier system from 2026
- Improvement and transitional reliefs
Cons
- High-value multiplier at £500k+
Best for: Property in England.
Scotland
Non-domestic rates
Pros
- Small Business Bonus Scheme relief
Cons
- Different poundage and reliefs from England
Best for: Property in Scotland.
Wales
Non-domestic rates
Pros
- Retail multiplier and devolved reliefs
Cons
- Different multipliers and reliefs from England
Best for: Property in Wales.
Northern Ireland
Rates
Pros
- Distinct NAV-based system
Cons
- Does not use the England rateable-value and multiplier approach
Best for: Property in Northern Ireland.