Business Rates - Retail, Hospitality and Leisure Multipliers for 2026/27
Action Required if you currently operate a Retail, Hospitality or Leisure (RHL) Business.
On the 26 November 2025 the Chancellor of the Exchequer announced that, from April 2026, qualifying retail, hospitality or leisure (RHL) businesses which occupy a property with a rateable value of less than £500,000 will have their business rate liability calculated based on two lower multipliers. These lower multipliers will replace the 40% relief which qualifying RHL businesses received in 2025/26.
Qualifying businesses for these lower multipliers are those which provide for the sale or hire of goods, the sale of food & drink (whether for consumption on or off the premises), including pubs and cafes / restaurants or the provision of certain services to visiting members of the public, such as hairdressers and beauticians.
Qualifying businesses also include hotels, guest houses or buildings used for the provision of cultural, community or recreational facilities to members of the public, such as cinemas, live music venues and museums.
Unlike the current 40% relief available to qualifying RHL businesses, there is no ‘cash cap’ or £110,000 limit on the total amount of reduction in rates a business (or chain of businesses) can receive.
Certain business types which provide services to the public are not entitled to the lower multipliers. These include (but are not limited to) banks, estate agents, dentists, vets, solicitors, estate agents, betting shops, taxi firms, warehouse which are mainly used for online sales and properties which are not used by visiting members of the public.
If you are unsure whether you operate a qualifying business, you can read guidance here.
If you believe your business is a qualifying retail, hospitality or leisure business within the St Albans District it will now be necessary for you to complete a form via the button below:
2026 Retail, Hospitality and Leisure Form
You will need to complete this form even if you currently receive a retail, hospitality and leisure discount on your current business rate demand notice, or if you don't currently pay business rates because you receive 100% small business rate relief. If you operate more than 1 qualifying business in the district you will need to complete this form for each business you receive a seperate business rate demand notice for.
If you do not submit details of your business to St Albans Council via this form by the 31st of January 2026 your business rate liability for 2026/27 will initially be calculated based upon the standard multipliers. This could mean your bill will be higher than it should be.