Business Rates Explanatory Information
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.
If a ratepayer’s sole or main property has a rateable value that does not exceed an amount set out in regulations, the ratepayer may receive a percentage reduction in their rates bill for this property of up to a maximum of 100%.
The level of reduction will depend on the rateable value of the property – for example eligible properties below a specified lower threshold will receive 100% relief, and you may receive partial tapered relief up to a specified upper threshold. The relevant thresholds for relief are set by the Government by order and can be found on the Business rates relief page on GOV.UK, or on our business rates relief page.
Generally, this percentage reduction (relief) is only available to ratepayers who occupy either:
(a) one property, or
(b) one main property and other additional properties providing those additional properties each have a rateable value which does not exceed the limit set in regulations.
The aggregate rateable value of all the properties mentioned in (b), must also not exceed an amount set in regulations. For those businesses that take on an additional property that would normally have meant the loss of small business rate relief, they will be allowed to keep that relief for a fixed additional period.
Full details on the relevant limits in relation to second properties and the current period for which a ratepayer may continue to receive relief after taking on an additional property can be found on the Small business rate relief page on GOV.UK.
Certain changes in circumstances will need to be notified to the Local Authority by the ratepayer who is in receipt of relief (other changes will be picked up by the local authority).
The changes that should be notified are:
(a) the property falls vacant,
(b) the ratepayer taking up occupation of an additional property, and
(c) an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of the local authority which granted the relief.
Some of the permanent reliefs are set out below but other temporary reliefs may be introduced by the Government at a fiscal event. Further detail on current temporary reliefs is available on the apply for business rate relief page on GOV.UK.
You can contact us on ndr@cheshirewestandchester.gov.uk for details on the latest availability of business rates reliefs and advice on whether you may qualify.
Business rates are generally payable in respect of unoccupied non-domestic property. However, they are generally not payable for the first three months that a property is empty. This is extended to six months in the case of certain industrial premises, whilst certain other properties such as vacant listed buildings are not liable for business rates until they are reoccupied.
Full details on exemptions can be found on the apply for business rate relief page on GOV.UK.
At a revaluation, some ratepayers will see reductions or no change in their bill whereas some ratepayers will see increases.
Transitional relief schemes are introduced at each revaluation to help those facing increases. Transitional relief is applied automatically to bills.
Further information about transitional arrangements and other reliefs can be found on the Transitional relief page on GOV.UK.
Certain types of properties in a rural settlement with a population below 3,000 may be entitled to relief.
The property must be the only general store, the only post office or a food shop and have a rateable value of less than £8,500, or the only public house or the only petrol station and have a rateable value of less than £12,500. The property has to be occupied. An eligible ratepayer is entitled to relief at 100% of the full charge (50% being mandatory relief and 50% centrally funded discretionary relief).
Further information can be found on our business rates relief page.
Charities and registered community amateur sports clubs are entitled to 80% relief where the property is occupied by the charity or the club and is wholly or mainly used for the charitable purposes of the charity (or of that and other charities), or for the purposes of the club (or of that and other clubs).
We have discretion to give further relief on the remaining bill. More details can be found on our business rates relief page.
Local authorities have a general power to grant discretionary local discounts and to give hardship relief in specific circumstances.
More information can be found on the business rates relief pages on GOV.UK.
Information supplied with demand notices
Information relating to the relevant and previous financial years in regard to the gross expenditure of the local authority can be found on our information for bill payers page.
You can request a hard copy from us:
- By post: Cheshire West and Chester Council, PO Box 187, Ellesmere Port, CH34 9DB
- Email: ndr@cheshirewestandchester.gov.uk