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Commercial Property Categories in England and Wales are set by the Valuation Office Agency (VoA), they are responsible for the categorisation of Non-Domestic premises and Commercial Property for Business rate purposes. Business rates are charged on most non-domestic and commercial properties including:

  • shops
  • offices
  • pubs
  • warehouses
  • factories
  • holiday rental homes

Business rates will also be charged if a building or part of a building is used for non-domestic purposes. Business rates are indicative of the rental value based on the Commercial Property Categories, these will weight heavily on the rateable value. The VoA categorises non-domestic property using the following schema.