RHL Multiplier
The Retail, Hospitality and Leisure multiplier (38.2p for 2026/27) applied to qualifying properties with a rateable value below 51,000.
The RHL (Retail, Hospitality and Leisure) multiplier is a permanently lower business rates multiplier introduced from April 2026 for qualifying properties. For 2026/27, the RHL multiplier is 38.2p per pound of rateable value, compared to the standard multiplier of 55.5p. This means qualifying hospitality businesses pay roughly 31% less in business rates than they would at the standard rate. The RHL multiplier replaces the previous system of annual retail relief discounts, providing more certainty and permanence for affected businesses.
Key Points
- RHL multiplier for 2026/27 is 38.2p (vs 55.5p standard)
- Applies to retail, hospitality, and leisure properties with RV under 51,000
- Replaced the annual retail relief discount from April 2026
- Saves qualifying businesses roughly 31% on their rates bill
- Check your bill to confirm the correct multiplier has been applied
Who Qualifies for the RHL Multiplier
The RHL multiplier applies to properties that are wholly or mainly used for retail, hospitality, or leisure purposes and have a rateable value below 51,000. Hospitality properties include restaurants, pubs, bars, cafes, takeaways, hotels, guest houses, and self-catering accommodation. Retail properties include shops, markets, and showrooms. Leisure properties include cinemas, theatres, gyms, and sports facilities. The classification is based on the actual use of the property, not its planning permission or listing on the VOA valuation list.
How It Affects Your Bill
Your business rates bill is calculated by multiplying your rateable value by the applicable multiplier. For a property with an RV of 30,000, the difference between the standard multiplier (55.5p) and the RHL multiplier (38.2p) is 5,190 per year. This is a significant saving that applies automatically if your property qualifies. However, you should check your rates bill to confirm the RHL multiplier has been used, as errors do occur, particularly for properties near the 51,000 threshold or those with ambiguous use classifications.
Frequently Asked Questions
Do I need to apply for the RHL multiplier?
No. The RHL multiplier should be applied automatically by your local authority if your property qualifies. However, check your bill to confirm the correct multiplier has been used. If the standard multiplier has been applied in error, contact your council business rates team.
What if my RV is just above 51,000?
If your rateable value is at or above 51,000, you pay the standard multiplier. If you believe your RV should be below 51,000, you can challenge the valuation through the VOA. Even a small reduction that brings you below the threshold can save you thousands per year through the lower multiplier.
Ready to simplify your compliance?
Start your free 14-day trial and see how Paddl makes food safety management effortless.