Business Rates multiplier changes 2026

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Changes to multipliers from 1st April 2026

At the Autumn Budget 2025, the government announced its intention to introduce two lower multipliers for Retail, Hospitality and Leisure (RHL) properties with rateable values (RVs) below £500,000, as a result of the previous RHL relief ending on 31st March 2026.

The government has set out its intention for these two new lower rates to be funded sustainably. To this end, the government will also introduce a higher multiplier for all properties with RVs of £500,000 and above. This group represents less than one per cent of all properties, but captures the majority of large distribution warehouses, including those used by online giants.

Adur & Worthing Councils are responsible for deciding which businesses are eligible in this area, in line with government guidance.

Multiplier structure from 2026/27

Rateable Value RHL Properties Non-RHL Properties All Properties
Below £51,000 Small Business RHL Multiplier Small Business Multiplier N/A
£51,000 - £499,999 Standard RHL Multiplier Standard Multiplier N/A
£500,000 or more N/A N/A High-Value Multiplier

The Multipliers from 1st April 2026

Type Rateable values (RV) Multiplier
Small Business RHL multiplier £1 to £50,999 £0.382
Small Business multiplier £1 to £50,999 £0.432
Standard RHL multiplier £51,000 to £499,999 £0.43
Standard multiplier £51,000 to £499,999 £0.48
High value multiplier £500,000 and over £0.508

Your 2026/27 annual bill will be issued in March 2026, this will show which multiplier has been used to calculate what you have to pay.

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Supporting Small Business Rate Relief (SBRR)

You can get supporting small business relief if the following apply:

Supporting small business relief will automatically be applied to your bill if you are eligible.
For further details please visit the VOA Website:

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Transitional Relief Supplement (TRS)

From 1st April 2026, the Government will apply a 1p supplement to the business rates multipliers for ratepayers who do not receive Transitional Relief or the Supporting Small Business Relief Scheme.

This temporary measure will help fund the Transitional Relief scheme, which supports businesses facing significant increases in their bills following the 2026 revaluation.

The supplement will apply for one year only (2026/27) and will affect businesses outside those relief schemes.

What does this mean for you?

If your property does not qualify for transitional relief or supporting small business relief, your bill will be calculated at 1p higher than the relevant multiplier.

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Pubs and live music venues relief

On 27th January 2026, the Government announced a new relief scheme will apply from 1st April 2026. The scheme will apply to eligible public houses and live music venues. Vacant properties are not eligible.

A 15% discount will be applied on top of the other reliefs introduced in 2026 and will run for three years. Bills for 2027/28 and 2028/29 will be capped and will only go up by inflation.

To qualify, pubs will need to meet all the following characteristics:

  • It is open to the public
  • Allows free entry other than when occasional entertainment is provided
  • Allows drinking without food to be consumed
  • Permit drinks to be purchased at the bar

To qualify, live music venues must be premises that are wholly or mainly used for the performance of live music for the purpose of entertaining an audience.

They can be used for other activities but only if those other activities are:

  • Ancillary or incidental to the performance of live music (eg sale of food or drink to audience members)
  • Do not affect the primary use of the premises for the performance of live music (eg because the activities are infrequent such as the use of the venue as a polling station or fortnightly community event).

The following will not qualify:

  • Restaurants, cafés, nightclubs, snack bars
  • Hotels, guesthouses, boarding houses
  • Sporting venues
  • Festival sites, theatres, cinemas
  • Museums, exhibition halls
  • Casinos
  • Properties wholly or mainly used as nightclubs or theatres for the purpose of the Town and Country Planning (Uses Class) Order 1987 (as amended) are not classed as live music venues

For further information, see:

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Page last updated: 17 February 2026

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