Non-domestic rating multipliers
(uniform business rate poundages)
Note: From 1 April 2008 the Government amended legislation to
levy 100% business rates on commercial properties in England and
Wales that have been empty for three months or more, or six
months in the case of industrial and warehouse property.
For the
rate year 2009/2010 the Government has amended legislation to
temporarily increase the threshold at which empty property
becomes liable for business rates from a rateable value of £2,200
to £15,000 in England and Wales.
| Rate year |
Large |
Small |
| 2005/06 |
42.2p |
41.5p |
| 2006/07 |
43.3p |
42.6p |
| 2007/08 |
44.4p |
44.1p |
| 2008/09 |
46.2p |
45.8p |
| 2009/10 |
48.5p |
48.1p |
City of London business rates
For 2009/10 the multiplier for the city of London is 48.9p.
Small business rates relief
From 2005/06 businesses that qualify for Small Business Rates
Relief (SBRR) have the small (i.e. lower) business multiplier used
for liability calculations.
A business may apply for SBRR if the aggregate of the Rateable
Values (RVs) of its properties is less than £15,000 (£21,500 in
London) and only one property is assessed at above £2,200
rateable value.
Transitional arrangements
Transitional arrangements are phased out from 1 April 2009, all
ratepayers will be paying rates based on their current rateable value.
Maximum annual increases in rates payable
| Rate year |
Large properties |
Small properties |
| |
in real
terms |
after inflation |
in real
terms |
after inflation |
| 2005/06 |
12.5% |
16.0% |
5.0% |
8.3% |
| 2006/07 |
17.5% |
20.6% |
7.5% |
10.3% |
| 2007/08 |
20.0% |
24.2% |
10.0% |
13.9% |
| 2008/09 |
25.0% |
29.4% |
15.0% |
19.0% |
| 2009/10 |
n/a |
n/a |
n/a |
n/a |
Maximum annual decreases in rates payable
| Rate year |
Large properties |
Small properties |
| |
in real
terms |
after inflation |
in real
terms |
after inflation |
| 2005/06 |
12.5% |
9.8% |
30.0% |
27.8% |
| 2006/07 |
12.5% |
10.2% |
30.0% |
28.2% |
| 2007/08 |
14.0% |
11.0% |
35.0% |
32.7% |
| 2008/09 |
25.0% |
22.4% |
60.0% |
58.6% |
| 2009/10 |
n/a |
n/a |
n/a |
n/a |
In England, the definition of a large property is one for which the
RV (as at 1 April 2005) is £15,000 or more (£21,500 in London).
Further information
For more UK business rates data and and a quick guide to Colliers International's rating services download our brochure below or contact us to discuss your needs.
 Colliers International Essential Rating Data 2010/11 (PDF 308KB)
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