Business Rates 2026/27 Card
The five multipliers, Small Business Rate Relief, empty-rates windows and key dates.
2026/27 multipliers (pence in the pound)
| Rateable value | Non-RHL | Retail / hospitality / leisure |
|---|---|---|
| Below 51,000 | 43.2p | 38.2p |
| 51,000 to 499,999 | 48.0p | 43.0p |
| 500,000 and above | 50.8p | 50.8p |
The 50.8p high-value multiplier applies at 500,000+ for all uses. For 2026/27 only, a 1p supplement applies to ratepayers not on transitional or Supporting Small Business relief.
Small Business Rate Relief
Rateable value 12,000 or below
100% relief12,001 to 15,000
Tapered reliefAbove 15,000
No SBRREmpty property
Standard commercial void
3 months freeIndustrial / warehouse void
6 months freeRateable value below 2,900
Exempt while emptyReoccupation reset (since Apr 2024)
13 weeksKey dates
New rating list in effect
1 April 2026Antecedent valuation date
1 April 2024Duty to notify mandatory by
1 April 2029England
2026/27 rating list
Source: GOV.UK business rates and the 2026/27 multiplier notification. Scotland and Wales differ.