Paying for Crossrail: business rate supplement

The Greater London Authority (GLA) is currently expected to contribute a total of around £7.0 billion towards the Crossrail project using income generated from a business rates supplement (BRS) and developer contributions paid through the Mayor's Community Infrastructure Levy (MCIL). Further details on the MCIL are available at Mayoral Community Infrastructure Levy. Transport for London and the Department for Transport along with a number of third parties are also making separate contributions towards the project.

Powers were granted to the GLA to introduce the BRS under the 2009 Business Rates Supplements Act.

Revised funding packages for Crossrail were published in December 2018 and November 2020 following the announcement of the delay in the project opening date in August 2018 under which the GLA agreed to provide a further £1.4 billion and £825 million respectively to allow the project to be completed. These additional contributions are being financed and repaid using BRS and MCIL revenues. In line with the 2010 prospectus the Crossrail BRS is due to end by no later than March 2041 and the sum expected to be collected from ratepayers is below £8.1 billion in line with the assumptions set out in the final prospectus.

The policies for the Crossrail BRS are set out in the final prospectus. From 1 April 2017 to 31 March 2023, the Crossrail BRS only applied to properties on the local rating list in London with a rateable value above £70,000. On 1 April 2023 this threshold was increased to £75,000 to reflect the impact of the 2023 revaluation of non-domestic properties across England. From April 2026 this threshold will be increased again to £92,000 to reflect the impact of the 2026 national revaluation.

Fewer than 14 per cent of London’s business and other non-domestic premises are forecast to be liable to pay the Crossrail BRS in 2026-27. Under the BRS a ratepayer for a property (or rating assessment) with a rateable value of £100,000 is liable for an annual BRS contribution of £2,000 (that is, £100,000 x the 2p in the pound BRS multiplier).

Reliefs for the BRS (such as registered charities) apply on the same basis and at the same rate as for National Non-Domestic Rates (NNDR). In the 2025-26 financial year, ratepayers eligible for the Government's business rates relief scheme for the retail, hospitality and leisure sectors will also be eligible for equivalent parallel relief on their BRS liabilities. Similar arrangements will apply in 2026-27 in relation to the government’s supporting small business relief scheme and any other relief schemes applying for non-domestic rates including for specific sectors such as pubs.

The Crossrail BRS is collected on behalf of the GLA by the 32 London boroughs and the City of London Corporation, on the same bills as general business rates (NNDR).

Enquiries relating to the payment of your bill should be referred to your billing authority. Their contact details will be set out on your rates bill.

General enquiries about the BRS can be made by email to [email protected] or by calling 020 7983 4000.

• Crossrail Business Rate Supplement 2025-26 ratepayer leaflet (PDF version)
• Crossrail Business Rate Supplement 2026-27 ratepayer leaflet (PDF version, 89.6 KB)

On 1 April 2026 new rateable values will be introduced for all non-domestic premises in England. You can check your new valuation and compare it with your current one on gov.uk.

In line with the requirements of the Crossrail BRS final prospectus the current £75,000 rateable value threshold above which the BRS applies will be uprated to reflect the average percentage change in rateable values in London. On this basis the new threshold will be £92,000 from April 2026 and is expected to remain at this level for the life of the 2026 rating list (i.e. until at least March 2029). The 2p multiplier is unchanged and no transitional relief scheme applies for the BRS. The BRS policies for 2026-27 were approved by the Mayor of London through a Mayoral Decision which was published on 16 January 2026 [https://www.london.gov.uk/md3465-crossrail-business-rates-supplement-approval-policies-2026-27].