Non-domestic rates

Non-Domestic Rates, or business rates, collected by local authorities are the way that those who occupy non-domestic property contribute towards the cost of local services.

Under the business rates retention arrangements introduced from 1 April 2013, authorities keep a proportion of the business rates paid locally. The money, together with revenue from Council Tax payers, locally generated income and grants from central government, is used to pay for the services provided
by local authorities in your area.

Further information about the business rates system, can be found on the Business rate page on GOV.UK, or our paying business rates page.

Business rates instalments

Payment of business rate bills is automatically set on a 10-monthly cycle. However, the Government has put in place regulations that allow businesses to require their local authority to enable payments to be made through 12 monthly instalments.

For more information you can contact us by email on ndr@cheshirewestandchester.gov.uk

Important changes to business rates from 1 April 2026

From 1 April 2026, there will be some changes to how business rates charges are calculated. These changes may affect the amount you pay.

Business rates multipliers: qualifying retail, hospitality or leisure (RHL)

In April 2026, the government will replace retail, hospitality and leisure relief with two lower business rates multipliers for properties with rateable values below £500,000.

Cheshire West and Chester Council will be responsible for determining which properties are eligible for these multipliers in line with government guidance.

What's changing

The current system uses two multipliers based on property rateable value:

Small business multiplier: for properties with a rateable value (RV) below £51,000
Standard multiplier: for properties with an RV of £51,000 and above

From April 2026, the system will expand to five multipliers. These will reflect both business type and property value:

New multipliers from April 2026

Category	Rateable Value (RV)	Multiplier
Small Business RHL	Below £51,000	38.2p
Standard RHL	£51,000 – £499,999	43.0p
Small Business (Non-RHL)	Below £51,000	43.2p
Standard (Non-RHL)	£51,000 – £499,999	48.0p
Large (All Properties)	£500,000 and above	50.8p

Multipliers shown in pence per pound of rateable value (RV).

Transitional relief

To support ratepayers facing large bill increases at the revaluation the government is introducing a redesigned Transitional Relief scheme that will limit increases on rates payable.

Transitional relief supplement

A 1p supplement will be added to the multipliers for ratepayers who do not receive Transitional Relief or the Supporting Small Business scheme to partially fund Transitional Relief. This will apply for one year from 1 April 2026.

2026 Supporting small business scheme

Bill increases for businesses losing some or all of their small business rates relief or rural rate relief will be capped at the higher of £800 or the relevant transitional relief caps from 1 April 2026. The 2026 SSB relief scheme has been expanded to ratepayers losing their Retail Hospitality and Leisure relief. The government has also announced a one-year extension of the 2023 Supporting Small Business scheme from 1 April 2026.

Details of the scheme can be found at the business rates relief page.

Information on the 2026 revaluation

Your bill will be based on your property’s new rateable value, which comes into effect on 1 April 2026. This follows a revaluation, which is a process carried out every three years by the VO to update the rateable values of all non-domestic properties in England and Wales. You can find more information about revaluation by going to the gov.uk business rates revaluation page.

Understanding your rateable value

Business rates are based on your property’s rateable value, which is set by the Valuation Office (VO). You can find out more about how your rateable value is calculated, as well as information on how to update your property details or tell the VO your rateable value is incorrect via the VOA contact page.

Rating advisers

Ratepayers do not have to be represented in discussions about their rateable value or their rates bill.

However, ratepayers who do wish to be represented should be aware that members of the Royal Institution of Chartered Surveyors (RICS) and the Institute of Revenues, Rating and Valuation (IRRV) are qualified and are regulated by rules of professional conduct designed to protect the public from misconduct.

Before you employ a rating adviser or company you should check that they have the necessary knowledge and expertise, as well as appropriate indemnity insurance. Take great care and, if necessary, seek further advice before entering into any contract.

Business rate reliefs

Depending on individual circumstances, a ratepayer may be eligible for a rate relief (i.e. a reduction in your business rates bill). There are a range of available reliefs. Further details are provided below and on the GOV.UK website.

Business rates

Paying business rates

Rate relief

Business rate revaluation 2026

Valuation Office Agency

Unoccupied property rating

About business rates

Related information