For 2026/27 the surcharge is 3.2pp for standard properties (RV £51,000 and above) and 2.9p for small properties (RV below £51,000).
| Year | UBR Surcharge | UBR surcharge RV £51,000 and Above | RV Below 51,000 |
| 2026-27 | 3.2p | 2.9p | |
| 2025-26 | 2.2p | 2.2p | 2.0p |
| 2024-25 | 1.8p | 1.8p | |
| 2023-24 | 1.4p | 1.4p | |
| 2022-23 | 1.2p | 1.2p |
