Duty to Notify is coming – prepare now with Vail Williams

If your business owns, occupies, or manages commercial property, a significant change to business rates is on the horizon.

From April 2026, a new legal obligation, known as Duty to Notify, will begin its phased rollout in England, becoming fully mandatory by 1 April 2029.

While Duty to Notify officially came into force under the Non-Domestic Rating Act 2023 (which is the primary legislation for Duty to Notify, secondary legislation is still required before the duty can be enacted), the VOA delayed its implementation to allow time for businesses to prepare.

Whilst we now know that it will be phased in from 1 April 2026, the specifics of how this will be achieved are yet to be finalised (at the time of writing, 25 August, 2025).

However, businesses should be preparing for this change now, as Head of Business Rates, Adam Barnfield explains.

What is Duty to Notify?

In simple terms, Duty to Notify places a legal responsibility on ratepayers to inform the Valuation Office Agency (VOA) about any changes to their property that could affect its rateable value.

This includes, but is not limited to:

• Structural changes – such as extensions, demolitions, or refurbishments
• Changes in use – for example, converting office space to retail or storage
• Vacancies or new occupations
• Lease or tenure changes

These changes must be reported within a proposed 60-day window from when the change occurred, or when a request from the VOA is received.

What do business need to do under Duty to Notify?

To stay compliant, you will need to:

• Report all relevant changes within the required timeframe
• Annually confirm that the VOA’s property valuation is factually correct
• Provide up-to-date lease or tenure information for all occupied properties

To support you with this, our business rates specialists can help manage the entire process, relieving you of this additional business rates burden to shoulder.

We will:

• Inspect every property in your portfolio
• Produce detailed surveys and reports to verify the VOA’s data
• Highlight changes that may impact your rates liability
• Advise on any planned property changes that may trigger Duty to Notify.

This will require access to relevant property documentation, including current lease agreements and project plans for refurbishments or developments. Our building survey will also assess key valuation facts such as:

• Floor areas and building dimensions
• Construction type and condition
• Heating or air conditioning installations
• Height, layout, and any recent improvements.