What is the business rates retail, hospitality and leisure discount for 2026/27?

Full answer

The Retail, Hospitality and Leisure (RHL) relief is a government business rates discount for qualifying properties in England. **2026/27 relief rate** The discount is **40%** of the business rates bill for 2026/27 (reduced from 75% in 2024/25 and 50% in 2025/26), capped at **£110,000 per business** across all eligible properties. A business with multiple qualifying properties can only claim a combined maximum of £110,000 in total relief per year. **Who qualifies?** Properties used wholly or mainly for: - **Retail**: shops, restaurants, cafés, bars, pubs (receiving customers in person) - **Hospitality**: hotels, guest houses, self-catering accommodation, caravan parks - **Leisure**: cinemas, music venues, gyms, sports facilities, visitor attractions, spas Properties used for financial services (banks, estate agents) or professional services (solicitors, accountants) do not qualify. **How to receive the discount** The relief is applied automatically by the local billing authority — businesses do not need to apply separately. The discount appears as a reduction on the business rates bill. If it has not been applied and you believe you qualify, contact your local council. **Cap and clawback** The £110,000 cap is a cumulative limit. If a business receives more than £110,000 through multiple properties, the excess must be repaid. Businesses must notify their billing authority if the cap is reached. **Scotland, Wales, Northern Ireland** These devolved nations have their own business rates systems and relief schemes. Scotland operates the Small Business Bonus Scheme; Wales has its own transitional relief arrangements. Always check the relevant devolved authority for applicable rates.