Changes to retail, hospitality and leisure multiplier business rates
Each tax year, you can estimate what your business rates will be based on your property's 'rateable value' and a 'multiplier'.
Calculate your business rates – GOV.UK
From 1 April 2026, following the Non-Domestic Rating (Multipliers and Private Schools) Act 2025, the way we calculate your business rates bill will change.
Instead of you being allocated 1 of 2 multipliers, there will be 5 multipliers.
You will be allocated 1 of the 5 multipliers depending on the:
- rateable value of your property
- use of your property
The new system provides permanent support for retail, hospitality and leisure properties that previously had to apply for relief schemes which were granted every year.
The system increases contributions for larger businesses who occupy properties with the highest rateable values.
View qualifying retail, hospitality and leisure properties – GOV.UK
| Type of business | Multiplier for 2025/26 (if applicable) | Multiplier for 2026/27 tax year |
|---|---|---|
| Small retail, hospitality and leisure business where the rateable value of the property is under £51,000 | Does not apply | 38.2p |
| Small non-domestic rating where the rateable value of the property is under £51,000 | 49.9p | 43.2p |
| Standard retail, hospitality and leisure business where the rateable value of the property is between £51,000 and £499,999 | Does not apply | 43p |
| Standard non-domestic rating where the rateable value of the property is between £51,000 and 499,999 | 55.5p | 48p |
| High-value non-domestic rating where the rateable value of the property is £500,000 or above | Does not apply | 50.8p |
We are currently reviewing all properties within our area to determine which multiplier applies to each property. If we need further information to help decide this, we will contact you directly.