Rating Bulletin Q2 2025

In this month’s edition we are looking at the impact of a recent Upper Tribunal case upon building work appeals, The Non-Domestic Rating (Multipliers and Private Schools) Act 2025 and how to prepare for the next Revaluation.

Our view on the 2026 Revaluation
“The Valuation Office have indicated that they intend to review the basis of assessment attributable to flexible office spaces, also known as serviced offices. Very often, the assessments of these buildings are divided between the occupiers in order to maximise the benefit of Small Business Rate Relief. However, we understand the Valuation Office is looking at this approach and may merge all the assessments into a single assessment. As the situation develops we will keep you updated.”
Gareth Buckley, National Head of Rating.

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Gareth Buckley

National head of rating

T +44 (0) 07891 810235 Email Gareth

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