The Rates Round-Up | 22 October 2026
Ahead of the Autumn Budget on 28 October, reports suggest the Government will make changes that will affect thousands of commercial properties in England.
These are the latest developments…
Could 75,000 More Properties Benefit from Small Business Rates Relief?
The Government is reportedly considering increasing the threshold for 100% Small Business Rates Relief (SBRR) in England from £12,000 to £18,000, providing welcome support for smaller retailers, pubs, cafés, salons and other high street businesses.
According to reporting in The Sunday Times, the proposed changes could bring approximately 75,000 additional commercial properties into full exemption, subject to eligibility requirements. Independent analysis suggests the properties potentially benefiting represent around £460 million in annual business rates liabilities.
The upper threshold for tapered relief could also increase from £15,000 to £21,000, reducing bills for some properties that would not qualify for full exemption.
Importantly, an increase in the relief threshold would not automatically make every property below £18,000 exempt. Eligibility would still depend on the rules governing the scheme, including arrangements for businesses occupying multiple properties.
Source: The Sunday Times – Pubs and salons among small businesses Healey's Budget will help
Pubs and Music Venues Await Budget Clarity
Further details of the Government's planned business rates support for pubs, social clubs and live music venues are expected at the Autumn Budget on 28 October.
In July, the Government announced an additional 20% reduction in business rates bills from April 2027, with the package expected to benefit approximately 32,000 properties across England and provide around £100 million in annual support.
The measures build on the 15% relief already available to eligible pubs and live music venues for the 2026/27 financial year.
However, the Government has confirmed that the additional 20% reduction will not extend to the very largest live music venues. Further details of how this exclusion will operate are expected at the Budget.
For operators of pubs, social clubs and live music venues, the announcement should provide greater clarity on which properties will qualify for the additional support and how it could affect their business rates bills from April 2027.
In the meantime, businesses should check whether the existing 15% relief has been correctly applied to their 2026/27 rates bills.
Online marketplaces could face stricter VAT rules
Attention is turning to how further support for high street businesses might be funded. Recent reporting suggests the Chancellor is considering changes to the way VAT is collected through online marketplaces, including platforms such as Amazon and eBay.
According to The Guardian, the measures could potentially raise up to £1 billion in additional revenue, although the details remain unconfirmed.
This is an important distinction for commercial property occupiers. Changes to VAT collection on online marketplaces would not necessarily mean an increase in business rates for warehouses or distribution centres. However, larger commercial properties already face a different business rates position following the introduction of the high-value multiplier in April 2026.
Whether the Budget introduces further changes to the business rates system, or relies on separate taxation measures to fund additional relief, remains to be seen.
Source: The Guardian – Healey targets tax crackdown on online marketplaces
Source: GOV.UK – Business rates multipliers for 2026/27
Will you need to apply for new reliefs?
A practical question for ratepayers is whether any new or expanded relief will be applied automatically or require an application. The answer can depend on the scheme and the local council responsible for administering it.
Small Business Rates Relief is subject to eligibility conditions, including rules relating to businesses occupying more than one property. Some qualifying businesses may also need to provide information or submit an application to their council.
Similarly, businesses operating pubs or live music venues should check that the relevant relief has been reflected in their rates bills. If new measures are announced on 28 October, the detailed guidance will be important in establishing who qualifies, whether an application is required and when any reduction will appear on bills.
Source: GOV.UK – Small Business Rates Relief
A bigger role for business rates in regional funding?
Business rates could also feature in wider plans to give local authorities greater financial powers.
Recent reporting in the Financial Times suggests the Government is considering allowing regional mayors to retain a greater share of business rates revenues as part of its wider devolution agenda.
The proposals would give local leaders more control over funding and potentially strengthen the connection between local economic growth and investment in public services.
For commercial property occupiers, it is important to distinguish between how business rates are collected and distributed, and how individual property bills are calculated.
Allowing local authorities to retain more revenue would not, in itself, necessarily change a property's rateable value, multiplier or eligibility for relief.
Further details would be needed to understand whether any proposed reforms would have a direct impact on ratepayers.
Source: Financial Times – Is Andy Burnham's devolution push an agenda for growth?
What does this mean for ratepayers?
The Autumn Budget could bring important changes for commercial property occupiers, particularly smaller businesses that may benefit from expanded relief.
If the proposed Small Business Rates Relief thresholds are introduced, qualifying businesses could see reductions in their bills without any change to their property's rateable value. Meanwhile, changes to multipliers or other taxation measures could have different implications depending on the type and value of a property.
With changes from the 2026 Rating List, it's important to ensure your property is accurately assessed and that you're receiving all the reliefs you're entitled to.
Get Started!
If you're unsure whether your rateable value is accurate or whether you're receiving the correct reliefs, CPA can help.
Getting started is straightforward. Simply provide a few details about your property and, if available, upload your latest business rates bill. This allows our team to review your current assessment and identify any opportunities to reduce your business rates liability.
There's no obligation to proceed, and we carry out a full risk assessment before taking any action to help protect your position.
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