Easter bank holiday
Some council services will be closed on Friday 3 April 2026 and Monday 6 April 2026.
Changes to business rates explained
From the section: Changes to business rates from 1 April 2026
Changes to business rates explained
This page explains the changes to business rates that will come into effect from 1 April 2026.
Business rates multipliers: Qualifying retail, hospitality or leisure from April 2026
In April 2026, the government will replace retail, hospitality and leisure (RHL) relief with two lower business rates multipliers for properties with rateable values (RV) below £500,000.
What's changing
The current system uses two multipliers based on property rateable value:
- small business multiplier - for properties with an RV below £51,000
- standard multiplier - for properties with an RV of £51,000 and above
From April 2026, the system will expand to five multipliers. These will reflect both business type and property value. The table below outlines these changes:
| Category | Rateable value (RV) | Multiplier |
|---|---|---|
| Small business RHL | Below £51,000 | 38.2p |
| Small business (non-RHL) | Below £51,000 | 43.2p |
| Standard RHL | £51,000 – £499,999 | 43.0p |
| Standard (non-RHL) | £51,000 – £499,999 | 48.0p |
| Large (all properties) | £500,000 and above | 50.8p |
Multipliers shown in pence per pound of RV.
Transitional relief
If your property’s RV changes significantly after the 2026 revaluation, there’s a limit on how much your business rates bill can go up each year. This is called transitional relief.
Increase caps
| Rateable value (RV) | 2026/27 | 2027/28 | 2028/29 |
|---|---|---|---|
| Up to £20,000 | 5% | 10% plus inflation | 25% plus inflation |
| £20,001 to £100,000 | 15% | 25% plus inflation | 40% plus inflation |
| Over £100,000 | 30% | 25% plus inflation | 25% plus inflation |
Transitional relief supplement
A 1p supplement to the relevant tax rate for ratepayers who do not receive transitional relief or the supporting small business scheme has been introduced to partially fund transitional relief. This will apply for one year from 1 April 2026.
2026 supporting small business relief (SSBR)
Bill increases for businesses losing some or all the following types of relief will be capped at the higher of £800 or the relevant transitional relief caps from 1 April 2026:
- small business rates relief (SBRR)
- rural rate relief
- retail, hospitality and leisure (RHL) relief
- 2023 supporting small business relief
For more information, please refer to supporting small business relief.
Extending the small business rates relief (SBRR) grace period
As of 27 November 2025, businesses will now keep their SBRR on their first property for three years after they take on a second property instead of just one year.
Electric vehicle (EV) charging relief
If you install EV charging points or run an EV-only forecourt, you’ll get 100% relief for 10 years.
Pubs and live music venues relief
From 1 April 2026, every pub and live music venue will:
- get 15% off its new business rates bill on top of the support announced at the Budget
- have its bills frozen for a further two years