The Rates Round-Up | Autumn Budget 2026
Ahead of the Autumn Budget on 28 October, reports suggest the Government will make changes that will benefit thousands of commercial properties in England.
These are the latest developments…
Will 75,000 more properties become exempt from business rates?
The Government is reportedly considering increasing the threshold for 100% Small Business Rates Relief (SBRR) in England from £12,000 to £18,000.
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 cited in the reporting suggests the properties potentially benefiting represent around £460 million in annual business rates liabilities.
The proposals could provide welcome support for smaller retailers, pubs, cafés, salons and other high street businesses facing rising operating costs.
There have also been suggestions that the upper threshold for tapered relief could increase from £15,000 to £21,000, reducing bills for some properties that would not qualify for full exemption.
However, these changes have not yet been formally announced, and the final thresholds, eligibility requirements and implementation date remain subject to confirmation.
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
Could online retailers face additional taxation?
Alongside the proposed expansion of Small Business Rates Relief, 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.
The proposals could require marketplaces to take greater responsibility for collecting VAT from qualifying sellers, addressing concerns about tax compliance and competition between online and high street retailers.
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.
Properties in England with a rateable value of £500,000 or more are subject to a multiplier of 50.8p for 2026/27, compared with the standard multiplier of 48.0p.
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
Retail and hospitality leaders raise concerns ahead of the Budget
The Chancellor has invited senior figures from the retail, hospitality and leisure sectors to discussions ahead of the Autumn Budget.
According to Sky News, executives from major high street businesses, including Sainsbury's, Marks & Spencer and Tesco, were among those invited to talks focused on the challenges facing these sectors.
The discussions come amid concerns that further increases in business costs could affect investment, employment and growth.
One particular issue is the potential impact of additional business rates charges on larger commercial properties.
While smaller businesses could benefit from expanded relief, major retailers and hospitality operators are seeking reassurance that further support will not result in additional costs elsewhere in the sector.
The discussions highlight the challenge facing the Government as it considers how to support smaller businesses while maintaining a sustainable and competitive tax system.
With the Budget approaching, businesses will be looking for greater certainty over their future property and operating costs.
Source: Sky News – Healey calls in retail and hospitality chiefs for pre-Budget talks
Could business rates revenue play a bigger role in local government 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 upcoming Budget could bring significant developments for businesses across England, particularly smaller commercial property occupiers who may benefit from expanded relief.
However, until the Chancellor confirms the details, businesses should be cautious about relying on reported proposals when forecasting their future business rates liabilities.
It is also important to distinguish between rateable values, business rates multipliers and relief eligibility.
An increase in Small Business Rates Relief thresholds could reduce bills for qualifying businesses without changing the underlying rateable value of their premises.
Equally, any changes to multipliers or other business taxes could affect different types of commercial property in different ways.
With the 2026 Rating List now in force, businesses should ensure that the information used to assess their property is accurate and that they are receiving any reliefs to which they are entitled.
At CPA, our team reviews business rates assessments using detailed property analysis and comparable evidence to identify potential inaccuracies and opportunities for savings.
We'll continue to monitor developments following the Autumn Budget and what the confirmed announcements mean for commercial property occupiers.
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