Changes from 1 April 2026
Some businesses were previously awarded a 40% Retail Hospitality and Leisure (RHL) relief for the 2025/2026 financial year. Retail Hospitality and Leisure applied as a 40% relief ends on 31 March 2026.
The government has introduced new RHL multipliers to calculate the business rates bill for certain eligible businesses. The new multipliers are set below their equivalent standard and small business rate relief multipliers, and will be applicable to properties with rateable values below £500,000.
To be eligible for the RHL multipliers, properties must meet specific criteria.
The criteria includes:
- the property being wholly or mainly used for qualifying retail, hospitality, or leisure purposes
- for the properties to be occupied
- that the use of the property must be consistent with the definition of RHL. This is a test on use of the property, not the valuation office description
Unoccupied property and property with rateable values of £500,000 or more will not qualify for the lower RHL multipliers.
The new multipliers will take effect from 1 April 2026.
You can find more information here:
- Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure
- Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025
Applying for a RHL multiplier
If you believe you are entitled to the lower RHL multiplier and if this is not shown within the calculation on your bill; and you would like to apply, follow the steps below:
- Check you are eligible to receive the RHL multiplier.
- Check your business is not excluded from Retail Hospitality and Leisure Relief. Excluded businesses are shown in sections 28 and 29 of the above guidance and within Schedule 1 of the Non Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025. Businesses with a rateable value of 500,000 or more are excluded from the RHL multiplier and will be charged a high value multiplier from 1 April 2026.
- Having first checked eligibility (steps 1 and 2 above) and you wish to apply for the RHL multiplier, please complete the application form.
Apply online
Complete this form to request a Retail Hospitality and Leisure Relief Multiplier (RHL).
To assist with the application, please provide:
- photographs of the business premises (external and internal areas)
- a plan clearly marking areas of public access, for retail hospitality or leisure purposes
If eligible, an adjusted bill will be issued showing the RHL multiplier within the calculation and you should not need to reapply for the RHL multiplier again.
Certain changes may affect the award of the RHL multiplier.
If there is:
- a change of ratepayer
- a change of business use
- changes to the areas being used by the public for RHL purposes
- or if the premises becomes empty
Contact the Business Rates and BIDs team with the details, ideally by email. Include your business rates reference number shown on the front page of your bill in the subject line of your email.
If you have any questions regarding eligibility, contact us.
If you are not eligible for the RHL multiplier
If your bill has been calculated using the lower RHL multiplier, but after checking the eligibility you believe you are not eligible for RHL contact us.