Property Information Declaration (RHL Multiplier)
It was announced at the Autumn Budget 2025, that from 1st April 2026, the government introduced two lower business rates multipliers for RHL (retail, hospitality & leisure) properties with rateable values (RV) below £500,000.
- Small business RHL multiplier – For RHL properties with RV under £51,000
- Standard RHL multiplier – For RHL properties with RVs between £51,000 and £499,999
The rates for these multipliers were confirmed in Budget on the 26th November 2025.
Unlike the RHL business rates relief in place in previous years, there are no cash cap or subsidy restrictions. Therefore, all properties that meet the legislative definition of qualifying RHL and that have RVs below £500,000 will be within scope of the RHL multipliers. This means that all shops in a chain will qualify for the lower multipliers.
The RHL multipliers will only apply to occupied properties that are wholly or mainly used for qualifying RHL purposes.
The property must serve visiting members of the public and fall into one of three categories:
- Retail: Shops, supermarkets, florists, petrol stations, garages etc.
- Hospitality: Restaurants, cafes, pubs, hotels, B&Bs, campsites, beauty salons etc.
- Leisure: Cinemas, gyms, museums, zoos, escape rooms, etc
Only occupied properties will be eligible for the RHL multipliers. Properties that are unoccupied will revert to the national multipliers after Empty Property Relief ends, even if they are intended to next be used for RHL purposes.
It is the responsibility of the Local Authority to determine whether a property meets the legislative criteria of RHL and therefore qualifies for the RHL multipliers. We must therefore verify the use of all properties, even those receiving 100% small business rates relief to ensure the correct multipliers are applied when calculating your business rates.
Please check the multiplier applied to your account. If you feel this is incorrect, please complete the Business Property Information Form below. We will then consider if the multiplier applied is correct.