The 2025/26 Retail, Hospitality and Leisure Business Rates Relief scheme provided eligible, occupied, retail, hospitality and leisure properties with a 40% relief, up to a cash cap limit of £110,000 per business. (previously 75% relief in 2024/25).
From the 1 April 2026, this scheme will no longer apply and instead there will be the Retail Hospitality and Leisure Multiplier 2026-27.
From 1 April 2026 the government will introduce two lower business rates multipliers for Retail Hospitality and Leisure (RHL) properties with rateable values (RVs) below £500,000:
You can receive the RHL multiplier if your business is mainly being used as a:
You can find all multipliers for 2026/27 on the explanatory notes available on our website : www.wirral.gov.uk/business/business-rates/how-your-bill-calculated/business-rates-explanatory-notes
Only rating assessments that are wholly or mainly used for a qualifying purpose (see more details below) are eligible for the RHL multipliers.
(a) The premises must be used for:
(i) the retail sale or hire of goods, or
(ii) the provision of a service,
where the sale, hire, or provision of the service is to visiting members of the public.
(b) use for the sale of food or drink, where the food or drink is for consumption on or off the property by visiting members of the public.
(c) use as a hotel or as a boarding or guest house by members of the public, provided that no significant element of nursing care is provided as part of the services provided by the hotel, boarding house or guest house.
(d) use as a caravan park, campsite, self-catering accommodation or holiday home by members of the public.
(e) use for the provision of cultural, community or recreational facilities, to visiting members of the public
Find out more about this scheme on GOV.UK
We are reviewing our property database to determine which multiplier applies to each business for the annual bills to be issued in March 2026.
You must tell us about any changes that mean the property no longer qualifies for the RHL multiplier. This includes if you stop providing goods or services to the visiting public or if you vacate your property.
www.wirral.gov.uk/business/business-rates/change-address-business-rates www.wirral.gov.uk/business/business-rates/manage-your-business-rates-account-online
Contact Business Rates Team available for enquiries – Monday to Friday, 9am to 5pm
0151 606 2002 (option 3)
Business Rates Team
Wirral Council
PO Box 290
Wallasey
CH27 9FQ
Email : nndr@wirral.gov.uk