Businesses that believe their current rateable value is incorrect have until 31 March 2026 to request changes to entries on the 2023 rating list. New valuations for the 2026 rating list take effect from 1 April 2026 in England and Wales. (gov.uk)
Create or reactivate a business rates valuation account and claim your property in good time, as verification can take up to 15 working days. Sign‑in is via Government Gateway or GOV.UK One Login; inactive Gateway IDs over three years old may have been deleted. (gov.uk)
Requests are made by signing in to review the factual details the VOA holds for the property and reporting any inaccuracies. Changes to a 2023 entry can move the rateable value up or down and may also inform a future valuation. (gov.uk)
Once the 2026 list starts on 1 April, only the new valuation can be challenged. If a Check is submitted before 1 April 2026 it can progress, the VOA can correct mistakes until 31 March 2027, and tribunal or court‑related Checks must be made by 30 September 2026. (valuationoffice.blog.gov.uk)
Closing the 2023 rating list on 31 March 2026 is a standard element of the business rates system set in law, providing finality for billing and allowing the VOA to maintain the new list. Councils use rating lists to calculate business rates bills. (valuationoffice.blog.gov.uk)
For finance teams, the immediate task is to confirm access to the valuation account and verify that each occupied or vacant hereditament has been correctly claimed, particularly across multi‑site portfolios. Check gross internal area, floor use, material changes of circumstance since 1 April 2023, and any data that could affect the valuation methodology. Prepare leases, plans, schedules of accommodation and recent photographs to support a Check, and record any correspondence to ensure continuity if responsibility transfers internally or to an agent.
Prospective 2026 rateable values can be viewed without logging in using the ‘find a business rates valuation’ service on GOV.UK. Questions about bills, reliefs or payment plans should still be directed to the local council rather than the VOA. (gov.uk)
Taxpayers can manage the process themselves or appoint an agent. VOA guidance on choosing a business rates agent is available, but the taxpayer remains responsible for the valuation account and any information submitted on their behalf. (valuationoffice.blog.gov.uk)
The VOA will be integrated into HM Revenue & Customs on 1 April 2026. Government indicates this organisational change will not affect live or future cases or the way online services are accessed. (gov.uk)
With the 31 March deadline in view, initiate any Checks now to allow for identity and property verification, assemble evidence, and triage portfolios to prioritise properties with potential inaccuracies. This reduces the risk of missing cut‑offs once the 2026 list is live.