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Tax ReliefEngland

Retail, Hospitality and Leisure Relief (England)

Local councils (England) — multiplier set by central government

Description

The temporary, application-style discount this listing used to describe (40% off in 2025/26, capped at £110,000 per business) has been abolished. From 1 April 2026 it has been replaced by a permanent, structurally lower business rates multiplier for qualifying retail, hospitality and leisure (RHL) properties in England with a rateable value under £500,000, rather than a discount applied on top of the standard bill. You cannot make a new claim for the old-style RHL relief — the lower rate is now baked into how the bill is calculated in the first place.

Amount

For 2026/27: RHL properties with rateable value under £51,000 are billed at a 38.2p small business RHL multiplier (vs. 43.2p standard small business multiplier); RHL properties valued £51,000-£499,999 are billed at a 43p standard RHL multiplier (vs. 48p standard multiplier) — roughly a 5p-in-the-pound reduction either way. Transitional relief (Supporting Small Business scheme) caps bill increases for anyone losing out from the change.

Deadline

Rolling / no fixed deadline

Eligibility summary

  • Available in: England.
  • Applicant must be a registered business.
  • Most relevant to: Retail, Hospitality & Tourism.
Notes
Introduced at Autumn Budget 2024 and taking effect from the 1 April 2026 revaluation. Properties with a rateable value of £500,000 or more instead pay a higher multiplier (50.8p) rather than qualifying for this lower rate. No application needed — it's reflected directly in the multiplier your council applies to your rateable value.

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How to apply

No application needed — the lower RHL multiplier is applied automatically by your local council when calculating your business rates bill based on your property's rateable value and use class.

View official source

Last verified: 23 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.