For 2025/26 the surcharge is 2.2p for standard properties (RV 拢51,000 and above) and 2.0p for small properties (RV below 拢51,000).
| Year | UBR surcharge |
| 2025-26 | 2.2p* |
| 2024-25 | 1.8p |
| 2023-24 | 1.4p |
| 2022-23 | 1.2p |
| 2020-22 | 0.8p |
| 2019-20 | 0.6p |
| 2016-19 | 0.5p |
* 2.0p for small properties with an RV below 拢51,000.
