Changes to core descriptions

The core description is a detailed description of the type of property, and there are over 200 different core descriptions.

There are 1,461 properties for which the core description changed at revaluation, with a total rateable value of just under £27 million on 31 March 2026, and just under 29 million on 1 April 2026. This is an increase of 7%, compared to 10.85% for properties which did not have a change in the core description.

These entries are excluded from other analysis in this report, as a change in the core description implies that any difference in rateable value may be due to changes of use or type of property, and not just due to revaluation.

Table 5.1 of the publication tables and Section D of the additional tables show details of properties for which the core description changed at revaluation (that is, for which the recorded core description on 31 March 2026 was not the same as on 1 April 2026).