Business rates for warehouses (2026/27)

Which multiplier applies

Warehouse property generally uses the standard multipliers: 43.2p under £51,000, 48p from £51,000 to £499,999, 50.8p from £500,000.

How warehouses are valued

Warehouses are usually valued on gross internal floor area at a price per m², with adjustments for eaves height, yard space, loading and offices. Make sure the measured area and the eaves height match your building.

Reliefs to ask about

• Small business rate relief: nothing to pay in England if it’s your business’s only property and the rateable value is £12,000 or less; tapering to £15,000.
• Supporting small business relief if you lost relief at the 2026 revaluation, and transitional relief if your bill is rising because of it.
• Empty warehouses usually get 6 months’ empty property relief (industrial property), then full rates.
• Self-storage rooms you rent from a provider are normally included in the provider’s own rates.

Estimate your bill with the 2026/27 business rates calculator, or read how to challenge a valuation.