From 1 April 2026 the government will introduce two new retail, hospitality and leisure (RHL) multipliers for hereditaments with rateable values (RVs) below £500,000:

• Small business RHL multiplier for RHL hereditaments with RVs under £51,000
• Standard RHL multiplier for RHL hereditaments with RVs between £51,000 and £499,999

These multipliers will replace the 40% relief received by qualifying RHL hereditaments in 2025/26.

Businesses which will qualify for these lower multipliers are those where the hereditament is ‘wholly or mainly’ used for a ‘retail purpose’ (retail sale or hire of goods, or the provision of a service to visiting members of the public), a ‘hospitality purpose’ (sale of food and drink, or the provision of holiday or similar temporary accommodation) or a ‘leisure purpose’ (cultural, community or recreational facilities).

Qualifying businesses which provide online RHL are also in scope if the main purpose of the hereditament is to provide in-person services.

You can find further information here regarding the new RHL multipliers, along with examples of qualifying hereditaments.

We will be using our existing data in order to determine eligibility for the new RHL multiplier.  If you qualify for this multiplier it will be shown on your new year's bill. When you have received your 2026/27 bill, if you believe that the multiplier is incorrect, please revisit this page to submit an application to amend the multiplier.