Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate the Valuation Office Agency has made of the number of hereditaments that will pay the high-value multiplier by (a) sector type and (b) Special Category Code in 2026-27 based on the new Rating List.

Statistics by sector type and special category code (Scat) as a result of the 2026 Revaluation and publication of the draft 2026 Rating List are published here: Change in rateable value of rating lists, 2026 Revaluation (CSV)

The government has also, on Budget Day, published information on the effects of the business rates retail, hospitality and leisure multipliers, and the high value multiplier.

A rise in rateable value (RV) may not result in a similar rise in bills. Local councils calculate business rates bills by taking the rateable value and multiplying this by a value known as a multiplier and then applying any reliefs. Confirmation of the Budget package and the Non-Domestic Rating Multipliers for 2026/2027 is also published on gov.uk.