Overview
Business rates are taxes paid by businesses to help pay for local services. If you run a business in a building or part of a building, you’ll have to pay business rates
Business rates are charged on most businesses, including:
- shops
- offices
- factories
- warehouses
- public houses
- cinemas
- holiday homes
- bed and breakfasts
Retail, Hospitality and Leisure Relief Scheme 2025/26
This scheme provides relief amounting to 40% of the business rates bill for eligible occupied retail, hospitality and leisure properties in 2025/26.. Your business rates bill for 2025/26 includes this relief if your business is eligible.
In some circumstances, you may have to complete a form either to accept the relief and declare you comply with a cash cap and exemption threshold ('Form A') or to refuse the relief ('Form B'). For full details, go to Retail, hospitality and leisure relief 2024/25.
As a general rule, Discretionary Rate Relief applications can be considered from the 1st April 2023.
The amount of retail relief awarded will depend on which financial year it has been awarded on. The amounts are shown below:
Retail relief amounts per year
| Financial Year | Amount of relief awarded | Last date to apply for the relief to be awarded | Cash cap amounts |
|---|---|---|---|
| 2025/26 | 40% | Not applicable but we can only backdate new claims to 01/04/2023 | From 1 April 2025, relief will be capped at £110,000. Under the cash cap, no ratepayer can in any circumstances exceed the £110,00 cash cap across all the hereditaments in England. |
| 2024/25 | 75% | Not applicable but we can only backdate new claims to 01/04/2023 | From 1 April 2024, relief will be capped at £110,000. Under the cash cap, no ratepayer can in any circumstances exceed the £110,00 cash cap across all the hereditaments in England. |
| 2023/24 | 75% | 30 September 2024 | From 1 April 2023, relief will be capped at £110,000. Under the cash cap, no ratepayer can in any circumstances exceed the £110,00 cash cap across all the hereditaments in England. |
| 2022/23 | 50% | 30 September 2023 | From 1 April 2022, relief will be capped at £110,000 per business. Under the cash cap, no ratepayer can in any circumstances exceed the £110,00 cash cap across all the hereditaments in England. |
| 1 July 2021 - 31 March 2022 | 66% | 30 September 2022 | From 1 July 2021, relief was capped at £105,000 per business, or £2 million per business where the business is in occupation of a property that was required, or would have been required, to close, based on the law and guidance applicable on 5 January 2021 |
| 1 April 2021 - 30 June 2021 | 100% | 30 September 2022 | N/A |
With effect from 1 April 2026 there is no Retail Hospitality & Leisure relief. Your bill will be calculated based on new regulatory multipliers as set out below. This was announced in the Chancellors budget on 26 November 2025.
| Multiplier type | 2025-26 Rate | 2026-27 Rate | Change | Eligibility |
|---|---|---|---|---|
| National Small Business Multiplier | 49.9p | 43.2p | -6.7p | Non-retail, Hospitality and Leisure (RHL) properties with Rateable Value (RV) under £51,000 |
| National Standard Multiplier | 55.5p | 48.0p | -7.5p | Non-RHL properties with RV between £51,000 and £499,999 |
| Small Business RHL Multiplier | N/A | 38.2p | N/A | Eligible RHL properties with RV below £500,000 (5p below national equivalent) |
| Standard RHL Multiplier | N/A | 43.0p | N/A | Eligible RHL properties with RV below £500,000 (5p below national equivalent) |
| High-Value Multiplier (HVM) | N/A | 50.8p | N/A | All properities with an RV of £500,00 and above (2.8p above the national standard multiplier) |
The new Retail Hospitality & Leisure multiplier rates replace the expiring temporary RHL relief and are not subject to a cash cap. The High-Value Multiplier (HVM) provides the funding stream for the permanent RHL multipliers.
Supporting small business scheme
The 2026 Supporting small business scheme, provides an updated support package:
• Cap: Bill increases will be capped at the higher of £800 or the relevant transitional relief caps from 01 April 2026.
• Eligibility: Occupied hereditaments receiving SBRR, Rural Rate Relief, 2023 SSBS, or 2025/26 RHL relief (an expansion of the current approach) on 31 March 2026. Charities and CASCs are excluded.
• 2023 Scheme Extension: The 2023 SSBS is to be extended for one year into 2026-27.
More information on the scheme can be found here
Business Rates Relief: 2023 Supporting Small Business Relief, local authority guidance - GOV.UK
And
Business rates relief: Supporting small business relief - GOV.UK
Improvement Relief
From 1 April 2024, a business rates Improvement Relief scheme will support businesses wishing to invest in their property. For details, go to Improvement Relief.
How much you pay
All businesses have a rateable value. The amount you’ll have to pay is based on a professional judgement of the annual rent of a property on the open market at the fixed valuation date.
The Valuation Office Agency (VOA) gathers as much information as possible on the actual rents paid for properties throughout England. It uses this evidence and other information to determine the levels of rental value appropriate in a particular location for a particular type of property.
Business rate payments
Use the form below to set-up a direct debit for business rates, paying in 10 or 12 monthly instalments.
You can also pay online by credit or debit card.
Tell us when your business occupies or vacates a property
Use the forms below to let us know when your business occupies or vacates a property in Thurrock, either as owner, leaseholder or tenant. Installation of goods or machinery counts as occupation for business rates, whether or not the property is being used.
Business rates property occupation form
Business rates property vacating form
Rating advisers
You don't have to be represented in discussions about your rateable value or rates bill – appeals against rateable values can be made free of charge.
You should take great care before employing a rating adviser to represent you. Check they have the necessary knowledge and expertise, as well as appropriate indemnity insurance. If necessary, seek further advice before entering into any contract.
Members of the Royal Institution of Chartered Surveyors (RICS) and the Institute of Revenues and Rating (IRRV) are qualified and regulated by rules of professional conduct to protect the public.
Apply for a refund
If you have paid too much business rates, you can ask for a refund using the form below.
More information
Go to GOV.UK: Business rates for more information. General explanatory notes from the government are provided below.
You can contact us to discuss your business rates payments.
: 01375 652 960