Multiplier 2026-27
| Property Classification and Rateable Value | 2026-27 Multiplier |
| Small business RHL multiplier, RHL properties only, RV below £51,000* | 38.2p |
| Small business multiplier, non-RHL properties, RV below £51,000 | 43.2p |
| Standard RHL multiplier, RHL properties only, RV £51,000 - £499,999* | 43.0p |
| Standard multiplier, non-RHL properties, RV £51,000 - £499,999 | 48.0p |
| High-value multiplier, all properties, RV £500,000 and above | 50.8p |
For information on multipliers from previous years, visit our Previous Years Multiplier Information page.
Transitional Relief Scheme
Transitional Relief supports properties by capping increases caused by changes to rateable values at the 2026 revaluation. The “upwards caps” will be 5%, 15% and 30% respectively for small properties (RV up to £20,000), medium properties (RV between £20,001 and £100,000) and large properties (RV greater than £100,000) in 2026-27 and will be applied before any other reliefs or supplements. Properties with reductions in rateable values from the 2026 revaluation will see the full benefit of that reduction in their new Business Rates Bill from 1 April 2026.
Supporting Small Business Scheme (SSBS)
Bill increases for businesses losing some or all their eligibility for rural rate or small business rates relief because of the 2026 revaluation will see increases in their bill capped at the higher of £800 per year or the relevant Transitional Relief percentage cap from 1 April 2026.
Businesses who are still receiving Supporting Small Business Relief because of the 2023 revaluation will have their relief extended for 12 months. This will cap any increase at the higher of £800 per year or the relevant Transitional Relief percentage cap from 1 April 2026.
Supporting Small Business Relief has been extended to Retail Hospitality and Leisure (RHL) properties transitioning away from RHL relief. This will limit the increase in their bill at the higher of £800 per year or the relevant Transitional Relief percentage cap from 1 April 2026.
Retail, Hospitality and Leisure Relief
From 1 April 2026, ratepayers who occupy qualifying retail, hospitality and leisure properties will be placed onto either of the lower RHL Small Multiplier or RHL Standard multiplier.
For a list of qualifying properties, please visit: Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure - GOV.UK
Government Explanatory Notes
You can download the Government Explanatory Notes for 2026/27 (PDF).
Understanding your Rateable Value
For more information, visit the Understanding Your Rateable Value page.