Retail, Hospitality and Leisure (RHL)
For qualifying properties, from financial year 2026/2027 there is no longer a direct retail discount percentage award and instead qualifying properties will receive a specific multiplier.
The 5 multipliers for 2026/2027 are:
- small business RHL multiplier: 38.2p
- small business multiplier: 43.2p
- standard RHL multiplier: 43.0p
- standard multiplier: 48.0p
- high-value multiplier: 50.8p
Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure - GOV.UK
The rateable value (RV) thresholds for the RHL multipliers are from 1 April 2026:
- small business RHL multiplier – For RHL hereditaments with RVs under £51,000
- standard RHL multiplier – For RHL hereditaments with RVs between £51,000 and £499,999
In summary, to qualify for a RHL multiplier for RVs up to £499,999 the following must apply:
There is a ‘retail purpose’ (retail sale or hire of goods, or the provision of a service), a ‘hospitality purpose’ (sale of food and drink, or the provision of holiday or similar temporary accommodation), and a ‘leisure purpose’ (cultural, community or recreational facilities).
The RHL multipliers are intended to only benefit hereditaments that are used to provide in-person RHL. The definition can therefore only be met if a hereditament is wholly or mainly used for providing RHL activity to ‘visiting members of the public’.
Discount prior to 2026/2027
Prior to the current legislation of RHL multipliers, the following retail discount percentages were applicable from bills for those qualifying:
- 2022/2023 by 50%
- 2023/2024 by 75%
- 2024/2025 by 75%
- 2025/2026 by 40%
Cash cap
Eligible ratepayers between 2022/2023 to 2025/2026 awarded relief on their business rates bills to a maximum cash cap nationally of £110,000.
For the years 2022/2023 through to 2025/2026 it should be noted that there were limits to the financial support. Further details of the new Retail Relief and the conditions of the Minimal Financial Assistance limits under the new Subsidy Control Act
Minimal financial assistance (MFA) thresholds
To the extent that a local authority is seeking to provide relief that falls below the minimal financial assistance (MFA) thresholds, the Subsidy Control Act allows an economic actor (for example a holding company and its subsidiaries) to receive up to £315,000 in a 3 year period (consisting of the 2023/24 year and the 2 previous financial years). MFA subsidies cumulate with each other and with other subsidies that fall within the category of ‘Minimal or SPEI financial assistance’. Expanded retail discount granted in 2021/22 does not count towards the £315,000 allowance, but BEIS COVID-19 business grants and any other subsidies claimed under the Small Amounts of Financial Assistance limit of the trade and cooperation agreement should be counted.
UK subsidy control regime - GOV.UK
For more information about the relief or the UK's domestic and international subsidy control obligations, email: businessratesteam@ealing.gov.uk
You may choose not to receive the retail discount for all or any of the financial years. If so, email us at retailrelief21@ealing.gov.uk with ‘Retail discount opt out 2023/2024’ in the email’s subject title and include the full property addresses that you do not want to receive the discount for. Please also include your name and contact details in case we have any questions about the opting out of the retail discount.
To apply for backdated relief or the RHL 2026/2027 multiplier please email businessratesteam@ealing.gov.uk