A percentage the VOA takes off your Rateable Value for a drawback similar properties don't have, such as shared access or an awkward layout. Typically 5%.
An allowance is a reduction the Valuation Office makes to a property's rateable value because something about it makes it less useful than similar properties nearby: shared or narrow access, an awkward layout, low headroom, a split unit, or disruption from building works. It is shown on the valuation with a short reason, such as "Access" or "Layout".
On the 2026 rating list about 1 in 22 properties has at least one allowance. The typical allowance is 5%, and most fall between 5% and 10%. An allowance you already have is included in your rateable value, so it is not taken off your bill a second time.
An allowance is not a relief. Only the Valuation Office can give an allowance, and you ask for one through your business rates valuation account: give the facts in a Check, then argue it in a Challenge if needed. A relief, such as small business rate relief, is a separate discount your council takes off your bill. Our Learn guide to business rate allowances explains how to ask for one.
Read more: Business rate allowances: what they are and how to get one →
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