2026 Data Analysis

The 2026 revaluation moved 2,043,547 rateable values in England and Wales, and it did not move them evenly: industry rose 19.1% while retail rose 11.6%. Every figure below is the median of the individual property changes, matched to each assessment’s own entry on the 2023 list — not one average compared with another.

Updated 2,018,529 properties matched across both lists VOA 2026 compiled rating list

The short answer

Industry took the hardest revaluation of the four VOA sectors, with the typical assessment up 19.1%. Within Other, assembly and leisure — which is where pubs sit — moved 17.5%. Retail moved least of the three commercial sectors. Shops is the one sub-sector with pages of its own beneath it — follow it for Zone A rates street by street.

Every sector at the 2026 revaluation

These are the Valuation Office’s own eighteen sub-sectors, in the order the site uses everywhere else — by properties held, not alphabetically. The sector column matters: the VOA reuses names across groups, so “Offices” and “Other - Offices” are different classifications rather than a duplication. Every code behind each row is listed on the SCat categories page.

Sub-sectorSectorSCat codesAssessmentsMedian RVTypical change
ShopsRetail24502,826£10,750+11.6%
OfficesOffices2337,281£10,000+14.3%
General IndustrialIndustry12418,026£13,250+19.6%
Assembly and LeisureOther99200,236£12,000+17.5%
Other - OtherOther54144,311£1,675+12.5%
Industry - Storage & DistributionIndustry11129,223£4,400+17.4%
Hotels, Guest & Boarding, Self Catering etcOther12103,001£3,500+22.4%
Other - RetailOther2034,089£15,750+11%
HealthOther426,768£18,000+13%
EducationOther940,102£50,000+13.7%
Industry - OtherIndustry8317,122£18,000+17.3%
Non Residential InstitutionsOther213,427£10,500+15.5%
Financial & Professional ServicesRetail16,955£25,250+9.3%
Other - OfficesOther72,845£35,000+11.8%
TransportOther111,514£32,250+13.8%
Other - Storage & DistributionOther5645£152,000+15.2%
UtilitiesOther2264,788£7,100+6.1%
Residential InstitutionsOther3388£111,000+17.5%

Sectors with pages of their own

Shops are the first we have taken further, because they are the only sector the Valuation Office values by zoning — and the Zone A rate applied to each shopping street is published but readable nowhere in plain English.

Shops, by shopping pitch

Zone A rates street by street, for 31 local authorities so far. Retail › Shops.

Other sectors are not published yet. If there is one you need, tell us which and we will look at it next.

Where these figures come from

The Valuation Office publishes the full rating list for England and Wales. These figures are calculated from the 2026 compiled list and the 2023 list it replaced, with assessments matched on postcode, building number and street; where one address carries several assessments the match is ambiguous, so those are excluded. Sectors follow the VOA’s own grouping from its Stock of Properties release.

VOA rating list downloads