A Short Guide to Non-Domestic Rates and Reliefs 2025-26

Businesses can now access a short guide to Non-Domestic Rates and Reliefs for 2025-26, including links to further information and a timeline for the 2026 revaluation.

Self-catering accommodation properties in particular are subject to an annual audit. Audits to cover financial year 2024-25 will be carried out during the year. It is important to return information to Assessors on time otherwise those properties will be deleted from the Valuation Roll and entered in the Council Tax Valuation List, and liable for Council Tax from 1 April 2024.

The tone (valuation) date for the 2026 Revaluation is 1 April 2025. The Assessor uses the ‘tone date’ to inform the 2026 revaluation, and may ask for information about rental or other valuation information on a property to help inform valuations. Assessors are issuing Assessor Information Notices (AIN’s) to collect relevant information for the Revaluation on or around the valuation date.

To avoid a civil penalty, all information requested by the Assessor to inform valuation must, by law, be returned to them within 28 days of their request.