Business rates are a property tax based on a rateable value set by the Valuation Office Agency in England and Wales, with separate systems in Scotland and Northern Ireland. Hospitality has received various reliefs over the years, and the rules and multipliers change with budgets, so operators should check the current position each year.
Rateable values can be challenged through the check, challenge and appeal process. For many small venues rates sit alongside rent and energy as one of the costs that decides whether a site works.
What we ask on the show
- Do business rates punish bricks-and-mortar hospitality?
- Have you ever successfully challenged a rateable value?
- What would a fair property tax for pubs look like?