Publication - Statistics
Non-domestic rates revaluation 2026: draft valuation roll statistics
An Official Statistics publication showing the differences between the current rateable values, and the draft rateable values for the 2026 Revaluation.
Re-distributional impact of revaluation
As the main purpose of a revaluation is to re-distribute the non-domestic rates tax base to better reflect the current property market, Figure 4 shows the proportion of the overall rateable value attributed to each broad property class in both current and draft 2026 values.
This shows the declining proportion in the draft rateable value compared to the current rateable value of some property types, such as shops and offices, while the share of designated utilities and industrial subjects increases.