Retail, Hospitality and Leisure (RHL) multipliers 2026/27
From April 2026, the government is bringing in new lower business rates multipliers. They apply to Retail, Hospitality and Leisure (RHL) properties with a rateable value (RV) below £500,000.
What the new multipliers are
- Small business RHL multiplier. For properties with an RV under £51,000
- Standard RHL multiplier. For properties with an RV between £51,000 and £499,999
If your property qualifies, we will apply the new multiplier for you. You do not need to do anything. You will see it on your next bill.
If you think we have used the wrong multiplier, you can tell us using the form at the end of this page.
Properties that can get the new RHL multipliers
To qualify, the property must be wholly or mainly used for retail, hospitality or leisure activity. It must also be used by visiting members of the public.
These include:
Retail and personal services
- Shops
- Restaurants and cafés
- Pubs and bars
- Hair and beauty services
- Post offices
- Laundrettes
- Repair shops
- Travel agents
Leisure and entertainment
- Cinemas
- Live music venues
- Bingo halls
- Casinos
- Massage parlours
- Spas
- Leisure centres
- Gyms and swimming baths
- Indoor or outdoor sport and recreation spaces
Other eligible uses
- Vehicle or car hire
- Domestic goods hire
- Art galleries and museums
- Historic or listed houses
- Hotels, guest houses and boarding houses (where no significant care is provided)
- Self‑catering accommodation
Properties that cannot get the RHL multipliers
A property is not eligible if it is used for any of the following:
Financial services
- Banks
- Building societies
- Cash machines
- Currency exchange
- Payday lenders
- Betting shops
- Pawn brokers
Medical services
- GPs and doctors
- Dentists
- Chiropractors
- Vets
- Alternative medical or therapy services
Professional services
- Solicitors and legal services
- Accountants
- Employment or recruitment agencies
- Estate agents and letting agents
Other ineligible uses
- Recording studios
- Public toilets
- Nurseries or day centres
- Crematoriums
- Vehicle storage
- Nursing homes
- Kennels, catteries or animal boarding
- Alcohol production
- Serviced apartments
- Motorway service areas
- Show homes
- Transport sites (such as bus stations or depots)
- Conference centres
- Post sorting offices