Instant quote
The 40% retail, hospitality and leisure relief ended on 31 March 2026. Qualifying hospitality properties in England now pay a lower multiplier: 38.2p below £51,000 of rateable value.
Published 3 November 2026
All articlesRetail, hospitality and leisure relief gave eligible properties 40% off their bills in 2025/26, capped at £110,000 per business. It ended on 31 March 2026.
From 1 April 2026 qualifying hospitality properties in England pay a lower multiplier instead. A property with a rateable value below £51,000 pays 38.2p in the pound, against 43.2p for other small businesses. Above that, a hospitality property pays 43.0p against the standard 48.0p. Properties with a rateable value of £500,000 or more pay 50.8p.
A business using one property with a rateable value of £12,000 or less pays no rates. Relief tapers to nothing between £12,001 and £15,000. A business that takes on a second property on or after 27 November 2025 keeps relief on the first for 36 months.
All of this applies in England. Wales, Scotland and Northern Ireland set their own rates and reliefs.
We check the multiplier and reliefs on every property you trade from and put the bill into your monthly figures. More on business rates and costs.
No. It covered 2025/26 and ended on 31 March 2026.
No. They apply in England. Wales, Scotland and Northern Ireland set their own rates.
Send us your last accounts, a recent VAT return and one payroll run. We will show you what we would change and what it would cost each month.