Business Rates - Duty to Notify

The Non‑Domestic Rating Act 2023 introduces a major shift in how business rates information must be reported. From 1 April 2026, a new legal obligation, the ‘Duty to Notify’, began its phased rollout in England, becoming fully mandatory by 1 April 2029.

This duty places responsibility on ratepayers, and therefore on property managers acting for them, to keep the Valuations Office Agency (VOA) updated about any changes that could affect a property’s rateable value.

Once fully in force, every ratepayer must inform the VOA within 60 days of any relevant change. These include changes to the occupier, lease terms, rent, or any physical alterations such as extensions, refurbishments, demolitions, or changes of use.

The duty effectively becomes a self‑assessment system for business rates, ensuring the VOA has accurate, up‑to‑date information for more frequent revaluations.

Property managers should note that this duty applies even where the ratepayer currently pays no business rates, for example, properties receiving 100% Small Business Rates Relief or properties that should be on the rating list but are not. Agricultural land and buildings remain exempt, but non‑agricultural diversifications on farms are included.

Alongside the 60‑day notification rule, ratepayers must also provide an annual confirmation that all relevant information about the property has been reported. This replaces several existing obligations, including Forms of Return and the “Check” stage of the Check, Challenge, Appeal process.

All notifications will be made through a new VOA digital portal, designed to streamline reporting and improve transparency. When a property becomes occupied or vacant, the ratepayer will notify the VOA directly, and the VOA will then inform the local authority.

The new regime introduces strict penalties for failing to notify or for providing inaccurate information. False data offences may carry penalties of up to 3% of the property’s rateable value plus £500, with escalating consequences for continued non‑compliance. Interest and backdated liabilities may also apply.

Although full implementation is not until 2029, the phased rollout from 2026 means property managers should begin preparing immediately.

Key preparation steps include:

• Reviewing all managed properties for unreported alterations or changes in occupation.
• Ensuring systems are in place to capture lease events, rent reviews, refurbishments, and changes of use in real time.
• Ensuring taxpayer reference numbers are available, as these will be required in both England and Wales.

The VOA has not published any locations for the Duty to Notify pilot. All available official information states only that it will be tested with ‘small numbers of customers’ from 1 April 2026, but no geographic areas or sectors have been announced.