Business Rates Updates from 1st April 2026
At the Budget on 26 November 2025, the Chancellor announced that the government would provide a package of measures to support businesses in England, worth an estimated £4.3 billion over the next five years.
The government announced that, from April 2026, new Retail, Hospitality and Leisure (RHL) multipliers would be set 5p below the relevant national multipliers for qualifying properties with rateable values below £500k, funded by a high-value multiplier 2.8p above the national standard multiplier for properties with rateable values of £500,000 and above.
The Non-Domestic Rating Multipliers for 2026/27 will be as follows:
- Small business RHL multiplier: 38.2p
- Small business non-domestic rating multiplier: 43.2p
- Standard RHL multiplier: 43.0p
- Standard non-domestic rating multiplier: 48.0p
- High-value non-domestic rating multiplier: 50.8p
To find details on which properties will qualify for the RHL multipliers, please click here.
You do not need to contact Sefton Council to request a RHL multiplier as the Business Rates Team are already in the process of reviewing each business in Sefton to confirm its eligibility.
The Chancellor also announced a redesigned Transitional Relief scheme will be introduced for the 2026 rating list. The scheme incorporates all five multipliers.
If your bill increases from 1st April 2026 as a result of revaluation, the increase will be limited to a certain percentage. The amount of this percentage will depend on your rateable value.
Table showing information if your bill increases from 1 April 2026
|
Rateable value |
2026 to 2027 |
2027 to 2028 |
2028 to 2029 |
|
Small RV (Up to £20,000) |
5% |
10% |
25% |
|
Medium RV (£20,001 to £100,000) |
15% |
25% |
40% |
|
Large RV (Over £100,000) |
30% |
25% |
25% |
*Inflation will be added to the percentages for 2027 to 2028 and 2028 to 2029
You do not need to contact Sefton Council to request Transitional Relief. It will be applied automatically and shown on the front of your bill.
A Transitional Relief Supplement of 1p will be added to the relevant tax rate for ratepayers who do not receive Transitional Relief or who are not eligible for Supporting Small Business Scheme to partially fund Transitional Relief. This will apply for one year from 1 April 2026.
A Supporting Small Business Scheme (2026 SSB) will be delivered under Section 47 of The Local Government Finance Act 1988. Bill increases for businesses losing some or all of their Small Business Rates Relief will be capped at the higher of £800 or the relevant transitional relief caps from 1 April 2026 for a maximum of three years.
The 2026 SSB relief scheme has been expanded to ratepayers losing their RHL relief. The government has also announced a one-year extension of the 2023 Supporting Small Business scheme from 1 April 2026 for those ratepayers that were already receiving Supporting Small Business Rate Relief in 2025/26 year. This support is applied before changes in other reliefs and local supplements.
An Electric Vehicle Charging Point Relief (EVCP relief) is to be introduced for eligible Electric Vehicle Charging Points that are separately assessed by the VOA and for Electric Vehicle only forecourts. This will offer a ten-year 100% business rates relief to ensure relevant businesses face no business rates liability.
The Small Business Rates Relief (SBRR) grace period will be extended from one to three years for small businesses that expand into a second property. This applies to businesses expanding after Budget Day (26/11/2025).
The Valuation Office Agency (VOA) have published a 2026 draft rating list. You can access the VOA’s find a business rates valuation service to see your new rateable value which will apply from 1st April 2026 and estimate what your new Business Rates bill might be. Please note that it is only intended to give an indication of what the bill may be and may not take into account all reliefs that you may be eligible for.
There is also a new guidance page to Help with the 2026 business rates revaluation.