Annual Value and Rate Bands
The infographic describes Annual Value as estimated annual market rent. The residential schedules are progressive: owner-occupier rates range from 0% to 32%, and non-owner-occupier rates from 12% to 36% under the stated current schedules. Apply rates to their respective value bands rather than multiplying all value by the maximum rate.
Property Type Matters
Non-residential buildings and land generally use 10%. The infographic’s illustration uses the schedule effective from January 2025; older years require their own tables. Check any qualifying current-year rebate after calculating the base liability and compare with the actual notice.
Official Source
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