Business rates relief: 2025/26 update
Retail and leisure occupiers can still claim a reduced rates bill in 2025/26, and some smaller offices and industrial units pay little or nothing. Relief is never automatic — check eligibility before you budget.
Business rates sit outside the rent, but they change what a unit actually costs. The 2025/26 year still includes targeted relief. The figures below are a guide only. Qualification is for the occupier to confirm with the billing authority or their adviser.
Retail and leisure
From 1 April 2025 until 31 March 2026 at the earliest, qualifying occupiers of retail and leisure premises can claim relief against the full rates bill. During that period the liability is 40% of the annual rates payable. Whether a particular tenant qualifies in full or in part depends on the use and the local scheme. Prospective tenants should make their own enquiries before relying on the saving in a cash-flow.
Office and industrial
For qualifying businesses, rates are not payable on properties with a rateable value up to £12,000. Between £12,001 and £15,000 the relief tapers. Occupy a second property with a rateable value over £12,001 and relief on the first can be lost, though a short run-on sometimes applies.
It is the tenant’s responsibility to establish whether they are eligible in whole or in part. Particulars and marketing material from this office are given in good faith and are not a rates assessment.
If you are comparing two buildings, we can help you read the rateable value against the rent so you are not surprised after completion. Call 020 8501 3000.
