Retail, hospitality and leisure multipliers
For 2026/27 the Government has set the new retail, hospitality and leisure (RHL) multipliers at 5p below the relevant national multipliers for qualifying properties with rateable values below £500k, funded by a high-value multiplier 2.8p above the national standard multiplier for properties with rateable values of £500,000 and above.
The Non-Domestic Rating Multipliers for 2026/27 will be as follows:
- Small business RHL multiplier: 38.2p
- Small business non-domestic rating multiplier: 43.2p
- Standard RHL multiplier: 43.0p
- Standard non-domestic rating multiplier: 48.0p
- High-value non-domestic rating multiplier: 50.8p
Hereditaments that meet the eligibility for the Retail, Hospitality and Leisure multipliers will be occupied hereditaments which meet all of the following conditions for the chargeable day:
They are wholly or mainly being used:
- as shops, restaurants, cafes, drinking establishments, cinemas or live music venues
- for assembly and leisure; or
- as hotels, guest & boarding premises or self-catering accommodation
Please see retail, hospitality and leisure multipliers – detailed information for full eligibility criteria..
Apply now to have your bill calculated using the retail, hospitality and leisure multiplier