Businesses in England will move to a more frequent revaluation cycle of every three years from 2023. 

A new temporary relief of 50% (up to £110,000) will be introduced for retail, hospitality and leisure properties in 2022-23. The rate multiplier will also be frozen for 2022-23.

For 2023-24 a new relief for property improvements will be available to ensure qualifying property improvements do not result in a higher rates liability for a year following improvements. An additional relief to support businesses making improvements to their properties using green technology. 

A consultation will also be published exploring a new ‘Online Sales Tax’ to level the playing field between bricks and mortar and e-commerce ratepayers; members can share views at