Retail, hospitality and leisure relief scheme
From April 2026, the government is introducing new lower business rates multipliers for Retail, Hospitality and Leisure properties with rateable values (RVs) below £500,000:
- Small business RHL multiplier – For RHL properties with rateable values under £51,000
- Standard RHL multiplier – For RHL properties with rateable values between £51,000 and £499,999
If your property does not meet the definition of a RHL property (including empty properties) the bill will be calculated using one of the following multipliers, depending on the property rateable value:
- Small business multiplier – For properties with rateable values under £51,000
- Standard multiplier - For properties with rateable values between £51,000 and £499,999
- High Value multiplier – For properties with rateable values of 500,000 or more
Where possible, we will make an initial assessment on which premises meet the criteria for one of the lower Retail, Hospitality and Leisure Multipliers. If you believe the wrong multiplier has been applied to your account please contact us via www.southend.gov.uk/NDRGenEnq. The full qualifying criteria can be found here The Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025
The Council may still be able to backdate to 1 April 2023, where entitlement can be established, with the following awards made:
- 1 April 2023 to 31 March 2025 - The discount will be 75%.
- 1 April 2025 to 31 March 2026 - The discount will be 40%.
A list of the types of business entitled to this relief can be found within our eligibility criteria.
Properties must be occupied and not empty.
Changes to the entitlement
There will now be a cash cap limit of £110,000 per business.
Under the cap, no ratepayer will be able to exceed the £110,000 limit across all of their properties in England.
This cash cap applies at a group company level. As a result, holding companies and any subsidiaries are treated as one company.