How Business Rates are Calculated

We work out business rates each year by taking a property's rateable value and multiplying it by the 'multiplier' set by the government each year. If you think your rateable value is too high you have the right to appeal.
From April 1 2026, there will be significant changes to how Business Rates are calculated. These changes may affect the amount you pay. Find out more about what changes are coming in in 2026.
 

What rateable value means

The Valuation office carries out revaluations every 3 years and the next revaluation will come into effect from 1st April 2026, for further information please visit the Valuation Office Agency website. The rateable value is an estimate of how much yearly rent the property could have earned on a particular date. Currently the date is 1st April 2024 for the current revaluation and that took place on 1st April 2026.

Rateable values aren't set by the council but by the Valuation Office Agency, who are part of HM Revenues and Customs.

The next revaluation will come into effect on 1 April 2026. Find out more, including advice on how to get ready. 

Ratepayers in England can also now use the business rates valuation service to get an estimate of what their business rates bill might be from 1 April 2026. This is only intended to give an indication of what their bill may be and may not take into account all reliefs that a ratepayer may be eligible for. 

Rateable values aren't set by the council but by the Valuation Office Agency, who are part of HM Revenues and Customs.

The multiplier

The Five New Multipliers (effective 1st April 2026)

  • Small Business RHL Multiplier  (38.2p): For qualifying RHL properties with a Rateable Value (RV below £51,000
  • Standard RHL Multiplier (43.0p): For qualifying RHL properties with an RV between £51,000 and £499,999
  • Small Business Non-RHL Multiplier (43.2p): For Non-RHL properties with an RV below £51,000
  • Standard Non-RHL Multiplier (48.0p): For Non-RHL properties with an RV between £51,000 and £499,999
  • High-Value Multiplier (50.8p): For all properties with an RV of £500,000 or more

How the calculation works

The business rates bill is calculated by multiplying the new rateable value of the property (as of the1st April 2026) by the appropriate multiplier (e.g. 38.3p, 23.0p etc)

Example of impact:

  • Small RHL (<51k): - 23% multiplier reduction
  • Mid-sized RHL (£51k -£499k): - 23% multiplier reduction
  • Large properties (>£500K): - 8.5% multiplier reduction

Note: while the multipliers are lowers, final bills will also be impacted by the 2026 revaluation, which may increase rateable values for some properties.

If you believe you are not being charged the correct multiplier please contact the business rates team asap on 01279 655261 Ext 7223

Changes to the rateable value

The rateable value may change if any physical changes are made to your property, for example building or demolishing an extension. Please ensure that you tell us about any changes as soon as possible.

Appeal about your rateable value

You have the right to appeal to the Valuation Office Agency about your rateable value if you think it's too high, even if there haven't been any changes to the property or your business.

You can find out more about grounds for an appeal and how the process works on the Gov.uk - Business Rates Appeals page.

2025/26

  • Small business rate multiplier 0.499
  • Standard rate multiplier 0.555

2024/25

  • Small business rate multiplier 0.499
  • Standard rate multiplier 0.546

2023/24

  • Small business rate multiplier 0.499
  • Standard rate multiplier 0.512

2022/23

  • Small business rate multiplier 0.499
  • Standard rate multiplier 0.512

2021/22

  • Small business rate multiplier 0.499
  • Standard rate multiplier 0.512

2020/21

  • Small business rate multiplier 0.499
  • Standard rate multiplier 0.512

2019/20

  • Small business rate multiplier 0.491
  • Standard rate multiplier 0.504

 

Contact us

Tel: 01279 655261 Ext 7223

Write to:

Business Rates Section
East Herts Council
Wallfields
Pegs Lane
Hertford
Herts
SG13 8EQ

 

Feedback