Business Rates multiplier changes 2026

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.

Supporting Small Business Rate Relief (SBRR)

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

your business property's bill will increase when the next revaluation happens on 1st April 2026 (see info on GOV.UK);
and
you've lost some or all of your small business rate relief, rural rate relief, retail hospitality and leisure relief or 2023 supporting small business relief

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

Business rates relief - on the GOV.UK website

See also:

Small Business Rate Relief (pre-2026 changes)

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.

See also: