If you’re curious about what’s happening in the 2026 revaluation, Chris Grose, Rating Director, lays out the essentials in the winter issue of Terrier magazine, the publication by ACES (the Association of Chief Estates Surveyors and Property Managers in the Public Sector).
In his article, he explores the evolving business rates landscape across England, Wales and Scotland, explaining why the system remains a highly efficient form of taxation despite ongoing debate.
He outlines how business rates are calculated, the impact of revaluations and multipliers, and the challenges created by reliefs such as retail, hospitality and leisure support.
He also examines sectoral changes ahead of the 2026 Rating List, highlighting significant increases in rateable values across public and commercial property and also discusses transitional relief, appeal processes and the complexities surrounding empty rates, offering practical insight for public sector property and finance teams.
You can read his in-depth article, beginning on page 81, in the magazine here: https://aces.org.uk/library/
If you would like to know more about our Business Rates expertise, we draw on our extensive database of evidence, case law and statute to deliver results for every type of commercial property including business rates appeal, business rates mitigation and business rates relief. Full details are here: https://htc.uk.com/agency/rating/
