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, Offices and General Industrial are the three sub-sectors with pages of their own beneath them — follow Shops for Zone A rates street by street, or Offices and General Industrial for the rate per square metre.
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-sector | Sector | SCat codes | Assessments | Median RV | Typical change |
|---|---|---|---|---|---|
| Shops | Retail | 24 | 502,826 | £10,750 | +11.6% |
| Offices | Offices | 2 | 337,281 | £10,000 | +14.3% |
| General Industrial | Industry | 12 | 418,026 | £13,250 | +19.6% |
| Assembly and Leisure | Other | 99 | 200,236 | £12,000 | +17.5% |
| Other - Other | Other | 54 | 144,311 | £1,675 | +12.5% |
| Industry - Storage & Distribution | Industry | 11 | 129,223 | £4,400 | +17.4% |
| Hotels, Guest & Boarding, Self Catering etc | Other | 12 | 103,001 | £3,500 | +22.4% |
| Other - Retail | Other | 20 | 34,089 | £15,750 | +11% |
| Health | Other | 4 | 26,768 | £18,000 | +13% |
| Education | Other | 9 | 40,102 | £50,000 | +13.7% |
| Industry - Other | Industry | 83 | 17,122 | £18,000 | +17.3% |
| Non Residential Institutions | Other | 2 | 13,427 | £10,500 | +15.5% |
| Financial & Professional Services | Retail | 1 | 6,955 | £25,250 | +9.3% |
| Other - Offices | Other | 7 | 2,845 | £35,000 | +11.8% |
| Transport | Other | 11 | 1,514 | £32,250 | +13.8% |
| Other - Storage & Distribution | Other | 5 | 645 | £152,000 | +15.2% |
| Utilities | Other | 22 | 64,788 | £7,100 | +6.1% |
| Residential Institutions | Other | 3 | 388 | £111,000 | +17.5% |
Sectors with pages of their own
Shops, offices and general industrial are the three we have taken further. A shop is valued on the first 6.1 metres behind its window; an office on its net internal area and a factory or workshop on its gross internal area, each at a rate per square metre. All three rates are published for every property in the country and readable nowhere in plain English.
Shops, by shopping pitch
Zone A rates street by street, for 74 local authorities. Retail › Shops.
Offices, by rate per m²
Net internal area rates street by street, for the same 74authorities. Offices › Offices.
Industrial, by rate per m²
Gross internal area rates for factories, workshops and industrial units, for 72 authorities. Industry › General Industrial.
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.