Business rates in the UK are fundamentally a tax on the property itself, not on how a business operates. They are calculated by multiplying a property's rateable value by a government-set multiplier [1][2]. The rateable value is determined by the Valuation Office Agency (VOA) based on what the property could rent for on the open market, considering size, location, and type of use—not daily operating hours [2].

For the vast majority of businesses, opening hours have no direct effect on the business rates bill. A shop open eight hours a week pays the same rates as one open twenty-four hours, provided both have identical properties in identical locations [1].

However, there is a narrow but important exception: where opening hours are substantially or seasonably restricted, the VOA's rating manual allows opening hours to be taken into account during valuation for specific property types. Examples include small local libraries, certain leisure venues, and other specialist uses where limited hours would materially reduce the hypothetical market rent or trading receipts used in the valuation [3]. In these cases, a property owner with restricted hours may be able to request an alteration to the rateable value if they provide evidence such as timetables and trading accounts.

Beyond rateable value, various reliefs and exemptions can reduce a business rates bill—such as Small Business Rate Relief or charitable relief—but these are based on the occupier's status or the property's vacancy, not opening hours [1].

If your property has substantially restricted or recently changed opening hours, you should notify the VOA with supporting evidence and check your entry on the VOA's property finder tool to understand your rateable value and explore whether an alteration or appeal is warranted.