Occupied properties that are wholly or mainly being used:
- as shops, restaurants, cafes, drinking establishments, cinemas and live music venues
- for assembly and leisure or
- as hotels, guest & boarding premises and self-catering accommodation
may qualify for this relief.
Please refer to our Retail, Hospitality and Leisure Rate Relief Scheme for full details.
The new UK subsidy control regime began on 4 January 2023. The new regime enables us to deliver subsidies that are tailored for local needs, however, we must comply with the UK's international subsidy control commitments.
The subsidy control legislation provides the framework for a new, UK-wide subsidy control regime. Further information about subsidy control can be found on the GOV website.
The value of the discount will be 75% of the net rates bill for the 2023/24 and 2024/25 financial years and 40% of the net rates bill for the 2025/26 financial year (after all other mandatory and Government funded discretionary reliefs have been applied), up to a cash limit of £110,000 per business.
Apply for retail, hospitality and leisure relief
Your bill will be confirmation of the award of the relief. If you believe that you will exceed the cash limit or the subsidy thresholds, you must advise us that you wish to refuse the relief.
Retail, hospitality and leisure relief for 2026/27
Business Rates Multipliers
From 1 April 2026, the system of calculating bills will change, moving from two multipliers to five multipliers. The multiplier applied will reflect the Rateable Value (RV) of the property, as well as its use.
What this means
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 new system is intended to increase contributions for larger businesses, who occupy properties which carry the highest rateable values.
The new multipliers will be calculated using the Small and Standard Multipliers. The Non-Domestic Rating (Multipliers and Private Schools) Act 2025 limits how much more or less these can be.
- The High Value Multiplier can’t exceed the Standard Multiplier by more than 10p.
- The Retail, Hospitality and Leisure Multipliers can’t be more than 20p lower than the Small Multiplier.
Multiplier structure from 2026/27
|
Property Classification and Rateable Value |
2026/27 Multiplier |
|---|---|
|
Small business RHL multiplier, RHL properties only, RV below £51,000* |
38.2p |
|
Small business multiplier, non-RHL properties, RV below £51,000 |
43.2p |
|
Standard RHL multiplier, RHL properties only, RV £51,000 to £499,999* |
43p |
|
Standard multiplier, non-RHL properties, RV £51,000 to £499,999 |
48p |
|
High-value multiplier, all properties, RV £500,000 and above |
50.8p |
* View a list of qualifying Retail, Hospitality and Leisure properties.
To apply, please contact us.