From 1 April 2026, a significant business rates revaluation will come into effect across the UK. In England, Wales and Northern Ireland, this will be grounded on property values established as of 1 April 2024 – referred to as the Antecedent Valuation Date (AVD). This crucial adjustment is designed to align business rates with the current market dynamics, ensuring a fair distribution of liabilities across all ratepayers. In Scotland, the AVD or Tone Date is set one year later at 1 April 2025.
There will be different opportunities to challenge and appeal these new values based on the varying legislation across the four countries.
In England and Wales, the Check Challenge Appeal system remains in place for the moment, whereas in Scotland and Northern Ireland, there are more restrictive opportunities.
For Scotland, it’s crucial to note the submission of a detailed evidence-based proposal must be submitted between 1 April 2026 and 31 July 2026.