Skip to main content

Business Rates

How we value properties for business rates: the receipts and expenditure method

English holiday homes in a village.

In the second part of our series, we explain the receipts and expenditure method and how it is used to value properties like large hotels and self-catering holiday accommodation for business rates.

How we value properties for business rates: the rental comparison method

A town centre in England.

In this first part of our three-part blog series, we explain the rental comparison method and how it is used to value properties like shops, pubs and restaurants for business rates.