Second section
The next section of your business rates bill (shown below) details:
Multipliers (shown in the purple box)
- These are used to calculate your business rates bill.
- There are five different multipliers this year, depending on your rateable value or type of business premises.
- Find out more about multipliers including what to do if you feel your multiplier is wrong.
Calculations (shown in the blue box)
These are only shown if your bill is going up by more than the maximum amount allowed this year. If it's not, you won’t see these calculations.
If you see the information shown int the blue box below on your bill, this is what the information means:
- Base liability (BL) is your notional charge on 31 March 2026 - this is calculated by taking your rateable value on 31 March 2026 x your 2025/2026 multiplier before any reductions.
- Appropriate fraction (AF) is the maximum % your bill can rise by - in this example it's 5% (shown by 1.05).
- BL x AF = the maximum your business rates can increase to - in this example the bill can increase to £4,060.61.
- Notional chargeable amount (NCA) is how much your bill should be in 2026/2027, before any reliefs or reductions are applied - which are shown in the third section of your bill.
- This takes your rateable value (RV) x the multiplier (M) and a 1p transitional supplement (TRS) - in this example the rateable value is £13,000, the multiplier for this account is the small RHL - so £0.382, plus £0.01 transitional supplement = 13,000 x £0.392 = £5,096
