RatesAngel guide · 2026/27

Which business rates multiplier applies in England?

The rateable value is only one part of the bill. The property's qualifying use, reliefs and other adjustments can change the amount payable.

For the financial year 1 April 2026 to 31 March 2027, England uses five national non-domestic rating multipliers. These are headline rates before discounts, reliefs and adjustments. The City of London can have different local calculations, and the rules in Wales and Scotland are different.

The five headline multipliers

Qualifying retail, hospitality or leisure, RV below £51,00038.2p
Qualifying retail, hospitality or leisure, RV £51,000 to £499,99943.0p
Other business property, RV below £51,00043.2p
Other business property, RV £51,000 to £499,99948.0p
All properties, RV £500,000 or more50.8p

Example: A non-retail property with a rateable value of £20,000 has a headline calculation of £20,000 × 0.432 = £8,640 before applicable supplements, reliefs and other billing adjustments. That figure is not necessarily the council's final bill.

Why the final bill may be different

A temporary 1p Transitional Relief Supplement may apply in 2026/27 where the property does not receive Transitional Relief or Supporting Small Business Relief. Your final bill can also reflect reliefs, occupation changes, transitional arrangements and local factors. Do not assume the bill is wrong merely because it differs from the headline multiplier calculation.

Who decides if a property qualifies for the lower retail, hospitality and leisure multiplier?

The billing authority applies the legislation to the specific property and its use. Selecting “retail” or “hospitality” in an online form is not, on its own, proof of eligibility.

Where to check the official figures

Last reviewed: 4 November 2026. This guide covers England and provides general information, not an individual bill determination.

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