NDR Master List — England & Wales 2026 Rating List
A comprehensive dataset covering 1,057,277 properties across 151 billing authorities. Integrates council-published data with the VOA 2026 baseline — rateable values, relief distribution, and data completeness in one unified source.
COMPILED JULY 2026
VOA 2026 BASELINE
151 BILLING AUTHORITIES
1.06M
TOTAL PROPERTIES
after filtering chains and infrastructure
151
COUNCILS COVERED
of ~222 billing authorities in England & Wales
59.4%
VOA LINK RATE
627,935 properties matched via UARN
43%
WITH ANY RELIEF
454,880 properties with at least one relief type
Data completeness across key fields
Coverage varies considerably by field. Property addresses are near-complete at 97.3%, but financial and geographic fields show material gaps significant for analytical or policy use.
97.3%
Property Address
1,028,520 records — most complete field
78.3%
Liable Party
827,368 records — ratepayer identity
64.2%
Original Rateable Value
679,116 records — one-third lack published RV
59.4%
VOA Link (UARN)
627,935 matched to 2026 VOA baseline
41.6%
Postcode
440,299 records — most significant geographic gap
Many councils publish only partial relief data. A 0% relief figure often indicates the dataset does not include relief columns — not that no reliefs are granted in that authority.
RELIEF DISTRIBUTION
Relief distribution across the dataset
Of 1,057,277 properties, 454,880 (43.0%) carry at least one relief type. The dominant category is Other Reliefs, followed by Small Business Rate Relief.
Other Reliefs 26.2% — 276,605 properties
Retail, rural, hospitality and leisure reliefs. The largest single category, reflecting expanded targeted relief schemes.
SBRR 12.5% — 131,963 properties
Small Business Rate Relief. A core entitlement for smaller hereditaments below the RV threshold.
Exemption 5.2% — 55,420 properties
Properties fully exempt from NDR liability, including agricultural land, places of worship, and certain unoccupied properties.
Mandatory Relief 4.1% — 43,538 properties
Charities and qualifying bodies entitled to at least 80% mandatory relief by statute.
Discretionary Relief 3.0% — 31,330 properties
Granted at council discretion, often topping up mandatory relief for charities or supporting local businesses.
Empty Property 0.9% — 9,505 properties
Void relief recorded. Likely an undercount given the low VOA link rate across several authorities.
Purchase this data
Two options — full unmatched dataset access, or per-lead matched data with volume pricing.