Retail, hospitality and leisure (RHL) multipliers

Lower rates in the pound for qualifying shops, pubs, restaurants, cafés, gyms, hotels and similar. Since 1 April 2026 this is a lower multiplier rather than a relief — there is no claim form, and your council decides who qualifies from its record of how the property is used.

Until 31 March 2026 this was a relief: a percentage discount on the bill, applied for through the council and subject to a cash cap. It has ended, and no new claim can be made for it.

From 1 April 2026 qualifying retail, hospitality and leisure properties in England are instead billed on lower multipliers, each 5p in the pound below the ordinary rate — 38.2p below a rateable value of £51,000 and 43.0p from £51,000. Properties with a rateable value of £500,000 or more are excluded.

To qualify, the property must be wholly or mainly used for a qualifying retail, hospitality or leisure purpose and be available to visiting members of the public in person. Because there is no application, there is also no formal appeal: if your council has the use recorded wrongly, the lower multiplier simply never appears on the bill. Ask your council which multiplier it is applying and why.

Related terms

Business ratesRateable Value (RV)VOA (Valuation Office Agency)HMRC

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