The 2026 business rates revaluation is already generating significant concern across the UK holiday park sector. Some parks are seeing proposed increases in their Rateable Value of between 100% and 400% — increases that, if left unchallenged, will translate directly into substantially higher operating costs.
What is the 2026 Revaluation?
Business rates in England are based on a Rateable Value assigned to each property by the Valuation Office Agency. Revaluations take place periodically to reflect changes in the property market. The 2026 revaluation takes effect in April 2026, replacing the current 2023 assessment.
For many holiday parks, the new assessments represent a significant upward shift — and in some cases, the increases appear disproportionate to any genuine change in the park’s trading position or market value.
Why Holiday Parks Are Particularly Affected
Holiday parks present particular valuation challenges. They are:
- Seasonal businesses, with income concentrated into relatively short trading periods
- Asset-intensive, with significant infrastructure and facilities costs relative to turnover
- Highly variable in terms of pitch mix, location, facilities and market positioning
When valuers apply broad categorisation approaches — placing parks into “small”, “medium” and “large” buckets without detailed consideration of individual characteristics — the results can be significantly inaccurate.
What We Are Seeing Across the Sector
From the cases currently under review, a number of patterns are emerging:
- Smaller lodge letting businesses (often fewer than 20 units) are sometimes seeing proposed increases of 200–400%
- Small campsites are frequently experiencing increases of 100% or more
- Larger parks with Rateable Values above approximately £300,000 are in some cases seeing little or no change — raising legitimate questions about consistency of approach across the sector
What Park Owners Should Do Now
If you have received your 2026 assessment and the proposed Rateable Value appears significantly higher than your current assessment, it is worth taking early advice.
The appeal window is time-limited, and building a strong case requires careful preparation of evidence — including comparable valuations, trading accounts, and a detailed assessment of the park’s specific characteristics.
A short, confidential conversation is often enough to establish whether there are meaningful grounds to challenge the assessment.
If you would like to discuss your park’s position, please get in touch.