Retail, leisure, and hospitality businesses
From 1 April 2026
Eligible retail, hospitality, or leisure businesses (RHL) will have their rates bills calculated using one of the following lower multipliers, depending on the rateable value of the property:
- small business RHL multiplier: rateable value under £51,000 – 38.2p
- standard RHL multiplier: rateable value between £51,000 and £499,999 – 43.2p
Previous financial years
The Retail, Hospitality, and Leisure Business Rates Relief Scheme gives discounts on business rates for eligible occupied properties.
The table shows the amount of relief available for different tax years:
| Tax year | Discount after other reliefs have been applied |
|---|---|
| 1 April 2024 to 31 March 2025 | 75% up to a total £110,000 |
| 1 April 2025 to 31 March 2026 | 40% up to a total £110,000 |
Eligibility
The full eligibility criteria and qualifying conditions are explained in:
- The Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025
- Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure
- Part 2: Eligibility for the Retail, Hospitality and Leisure Relief Scheme
- Part 4 of Business Rates Relief: 2025/26 Retail, Hospitality and Leisure Scheme
Apply for a reduction
To receive relief, you must apply using our online application form.
You will need to submit a separate claim for each eligible property.
Before you apply
You should check if your property qualifies by reading the relevant guidance listed in the eligibility section above.
If you are an agent completing this form on behalf of a business or organisation, you must ensure an up-to-date letter of authority (LOA) has been sent to us which confirms you are authorised to act on their behalf.
If you no longer qualify for the relief
You must tell us as soon as possible if your business is no longer entitled to Retail, Hospitality, and Leisure Business Rate Relief that you are receiving.
You can do this using our online form.
Page last updated: 6 March 2026
