Retail Relief

Retail, Hospitality and Leisure

Retail, Hospitality and Leisure (RHL) Relief Multipliers 2026-2027

Following the passing of the Non-Domestic Rating (Multipliers and Private Schools) Act 2025, from the 1 April 2026, the system of calculating bill changes, moving from 2 multipliers to 5 multipliers.

The Non-Domestic Rating Multipliers for 2026/27 are as follows:

  • Small business RHL multiplier: 38.2p
  • Small business non-domestic rating multiplier: 43.2p
  • Standard RHL multiplier: 43.0p
  • Standard non-domestic rating multiplier: 48.0p
  • High-value non domestic rating multiplier: 50.8p

This new system is designed to deliver permanent support for those properties used for qualifying Retail, Hospitality and Leisure properties, replacing the previous relief schemes which were granted annually.

The Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 determines that the RHL multipliers will only apply to occupied hereditaments which are "wholly or mainly" used for a qualifying purpose. In determining eligibility, local authorities will need to consider what the main use of the hereditament is based on the Governments guidance: GOV.UK - Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure

Retail Hospitality and Leisure Relief Scheme 2025-2026

At the Autumn Budget on 30 October 2024 the Chancellor announced the extension of the business rates relief scheme for retail, hospitality, and leisure properties. This will support the businesses that make our high streets and town centres a success and help them to evolve and adapt to changing consumer demands.

The 2025-26 Retail, Hospitality and Leisure Business Rates Relief scheme will provide eligible, occupied, retail, hospitality and leisure properties with a 40% relief, up to a cash cap limit of £110,000 per business. See the GOV.UK - Business Rates Relief: 2025-26 Retail, Hospitality and Leisure Scheme.

How do I apply?

If you believe you are eligible for either of the following and these are not shown on your bill, please Contact Us. Please remember to include your account reference, the address of your property, and any proof you may have to show you meet the eligibility criteria.

Opting out

If the relief is shown on your bill, and you do not wish to receive 2025-26 Retail, Hospitality and Leisure Relief or if you will exceed the cash cap, you can opt out. However, once you have asked to opt out you cannot change your decision. Please Contact Us.