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From 1st April 2026, a new legal obligation for business ratepayers in England and Wales introduced under the Non-Domestic Rating Act 2023, known as Duty to Notify, began its phased rollout in England, and it is expected to become fully mandatory by 1st April 2029.

What is Duty to Notify?

Duty to Notify is a legal responsibility on ratepayers to inform the Valuation Office Agency about any relevant changes to their property that could affect its rateable value within 60 days of the change. It is important to note that this applies to any property which is capable of being assessed for rates, even if it is not currently subject to business rates.

The notification process will be expected to be done via an online platform, which is yet to be released.

The events which will require reporting include:

• Physical changes to the property, such as extensions, demolitions, and structural alterations that impact size or use, for example, converting office space to retail or storage;
• Addition of plant and machinery, including the installation of qualifying equipment or anything that may be rateable under business rates rules;
• Occupancy changes, if the property becomes vacant or a new tenant moves in;
• Lease modifications including rent reviews and lease renewals.

The online platform, once released, is expected to integrate with the existing business rates system. Ratepayers will be required to keep accurate property records, submit updates as needed, and periodically confirm their information even if no changes have occurred. The gradual rollout and testing of the new system will happen over several years. Please see image below.

Failure to comply with Duty to Notify could result in penalties and fines, which are expected to be based on a percentage of the property’s rateable value.

• False data offences carry a maximum penalty of 3% of the rateable value and £500. In cases where false information is knowingly or recklessly submitted, criminal sanctions may also apply.
• Failing to comply with a penalty notice within 30 days of service could result in a maximum penalty of the greater of 2% of the rateable value and £900, plus £60 per day.

If you’re looking for expert advice on how to navigate the upcoming rating revaluation, please contact me.