Business rates in detail

National non-domestic rating multipliers

The NNDR multiplier changes every year, usually in line with inflation.

The local authority works out the business rates bill by multiplying the rateable value of the property by the appropriate multiplier. From 1 April 2005 there are two multipliers; the standard non-domestic rating multiplier and the small business non-domestic rating multiplier. The former is higher to pay for small business rate relief. The Government sets the multipliers for each financial year for the whole of England and normally changes both multipliers every year in line with inflation, unless it exercises its order making powers.

By law, the multipliers cannot go up by more than the rate of inflation apart from some minor adjustments to counteract losses from appeals and, in relation to the standard multiplier, to pay for small business rate relief. In the year of a revaluation it is set at a level which will keep the total amount raised in rates after the revaluation the same as before, plus inflation for that year. The current multipliers are shown on the front of your bill.

The multiplier for 2017-18 has been confirmed as 47.90p in the pound or, for small businesses, 46.60p in the pound.

Please note: Small Business Rate Relief commenced on 1 April 2005.

NNDR multipliers
Tax year
Standard multiplier Small business multiplier
 2017-2018 47.90p 46.60p 
2016-2017 49.70p 48.40p 
2015-2016 49.30p 48.00p
2014-2015 48.20p 47.10p
2013-2014 47.10p 46.20p
2012-2013 45.80p 45.00p
2011-2012 43.30p 42.60p
2010-2011 41.40p 40.70p
2009-2010 48.50p 48.10p
2008-2009 46.20p 45.80p
2007-2008 44.40p 44.10p
2006-2007 43.30p 42.60p
2005-2006 42.20p 41.50p
2004-2005 45.60p -
2003-2004 44.40p -
2002-2003 43.70p -
2001-2002 43.00p -
2000-2001 41.60p -
1999-2000 48.90p -
1998-1999 47.40p -
1997-1998 45.80p -
1996-1997 44.90p -
1995-1996 43.20p -
1994-1995 42.30p -
1993-1994 41.60p -
1992-1993 40.20p -
1991-1992 38.60p -
1990-1991 34.80p -

rating button
‚Äč