Retail, Hospitality and Leisure Business Rates Relief

Retail, hospitality and leisure (RHL) properties get help with business rates, but the form of that help changed in 2026. If you let shops, pubs, restaurants, gyms or similar, this is how it now works.

From a temporary discount to lower multipliers

Until 31 March 2026, RHL businesses received a temporary relief scheme, a percentage discount on the bill (40% in 2025/26), capped at 110,000 pounds per business. That scheme has ended.

From 1 April 2026 it was replaced by permanently lower RHL multipliers built into the 2026 five-multiplier system:

• Small business RHL multiplier (rateable value below 51,000): 38.2p
• Standard RHL multiplier (rateable value 51,000 to 499,999): 43.0p

Unlike the old scheme, these lower multipliers are not capped at a set amount of relief.

Who qualifies

The property must be wholly or mainly used for retail, hospitality or leisure purposes, and have a rateable value below 500,000. The billing authority decides eligibility. Properties at or above 500,000 rateable value pay the high-value multiplier of 50.8p regardless of use, so a very large RHL property does not benefit.

Why it changed

Moving from a capped discount to lower permanent multipliers gives eligible RHL businesses more predictable, and often larger, ongoing help, funded partly by the high-value multiplier and other measures.

Check your position

Confirm whether your property qualifies and which multiplier applies, then estimate the bill with our business rates calculator. See the 2026 revaluation for the full picture.

What RHL business rates help is available from 2026?

Permanently lower RHL multipliers of 38.2p and 43.0p for eligible retail, hospitality and leisure property below 500,000 rateable value, replacing the old temporary discount.

Which properties qualify for RHL relief?

Those wholly or mainly used for retail, hospitality or leisure with a rateable value below 500,000. At or above 500,000 the high-value multiplier applies.