Business Rates Multiplier Changes 2026 - Mid Sussex District Council

Changes to multipliers from 1st April 2026

At the Autumn Budget 2025, the government announced its intention to introduce two lower multipliers for Retail, Hospitality and Leisure (RHL) properties with rateable values (RVs) below £500,000, as a result of the previous RHL relief ending on 31 March 2026.

The government has set out its intention for these two new lower rates to be funded sustainably. To this end, the government will also introduce a higher multiplier for all properties with RVs of £500,000 and above. This group represents less than one per cent of all properties, but captures the majority of large distribution warehouses, including those used by online giants.

Mid Sussex District Council are responsible for deciding which businesses are eligible in this area, in line with government guidance.

Multiplier structure from 2026-27

	RHL Properties	Non-RHL Properties	All Properties
Rateable Value: Below £51,000	Small Business RHL Multiplier	Small Business Multiplier	n/a
Rateable Value: £51,000 - £499,999	Standard RHL Multiplier	Standard Multiplier	n/a
Rateable Value: £500,000 or more	n/a	n/a	High-Value Multiplier

The Multipliers from 1^st April 2026

Small Business RHL Multiplier	38.2
Small Business Multiplier	43.2
Standard RHL Multiplier	43.0
Standard Multiplier	48.0
High-Value Multiplier	50.8

Your 2026/27 annual bill will be issued in March 2026, this will show which multiplier has been used to calculate what you have to pay.

If you believe the multiplier used to calculate your bill is incorrect, please complete a ‘Business Use Confirmation’ form

Supporting small business relief

You can get supporting small business relief if the following apply:

your business property’s bill will increase when the next revaluation happens on 1 April 2026;

and

you’ve lost some or all of your small business rate relief, rural rate relief, retail hospitality and leisure relief or 2023 supporting small business relief

Supporting small business relief will automatically be applied to your bill if you are eligible.

For further details please visit the VOA Website

Transitional Relief Supplement (TRS)

From 1 April 2026, the Government will apply a 1p supplement to the business rates multipliers for ratepayers who do not receive Transitional Relief or the Supporting Small Business Relief Scheme.

This temporary measure will help fund the Transitional Relief scheme, which supports businesses facing significant increases in their bills following the 2026 revaluation.

The supplement will apply for one year only (2026/27) and will affect businesses outside those relief schemes.

What does this mean for you?
If your property does not qualify for transitional relief or supporting small business relief, your bill will be calculated at 1p higher than the relevant multiplier