Business Rates

Changes to your Business Rates Bill from 2026/27

There are some important changes taking place to the way we will be working out your business rates bill from 1st April 2026 onwards.

If you have not already been asked to provide details, please use the link below to our online form so that you can help us by telling us what your business property is being used for, so that we can make sure that you are being correctly charged using the correct multiplier for your business.

• Property enquiry form (link to be published when available).

Background

At the Autumn Budget in 2024, the Government announced its intention to introduce 2 new lower multipliers for all Retail, Hospitality and Leisure (RHL) properties that have rateable values (RVs) of less than £500,000.

Your RV is shown on the front of your business rates bill.

These new RHL multipliers will commence from April 2026 to give long-term clarity and support to businesses.

Please note that any backdated charges being made for previous years after 1st April 2026 will still be calculated on the previous rules as shown below.

In addition to the two RHL multipliers, an additional High Value multiplier is being introduced for all business properties with RVs of £500,000 and above.

The Government also amended the system of revaluation from a system of 5 yearly revaluations to one of 3 yearly revaluations. The first of these revaluations is taking place from 1st April 2026 so your rates bill will be based on a new RV from the one used for your 25/26 bill.

Summary of changes

• The phasing out of the 40% Retail, Hospitality and Leisure discount and the introduction on some new multipliers in addition to the existing two multipliers in place in 25/26.
• The first 3 yearly revaluation of all business properties taking place from 1st April 2026.
• A new transitional relief (TR) scheme to phase in the effects of large increases in charges arising due to the revaluation (further details to follow).
• A Supporting Small Business Relief scheme to provide support to businesses that, as a result of the revaluation, lose some or all of some existing reliefs, such as Small Business Rate Relief or RHL relief due to an increase in their RV at revaluation.

The RHL discount will be phased out from 31st March 2026 and replaced by the two new RHL multipliers in addition to the existing two multipliers and the new High Value multiplier.

The multiplier we use to calculate your bill will depend on the use of your business property and also the RV.

The current system of multipliers for 2025/26 is:

• Small Business Multiplier – for all business properties with an RV below £51,000.
• Standard Multiplier – for all business properties with an RV of £51,000 or over.

These multipliers apply regardless of whether the property is occupied or empty and therefore subject to empty rates.

New multipliers that will apply, as well as the above, are:

• RHL multiplier for business properties with an RV below £51,000.
• RHL multiplier for business properties with an RV of between £51,000 and up to and including £499,999.
• High Value multiplier for business properties with an RV of £500,000 and above.

This table shows current and new multipliers:

The 40% RHL discount is being replaced by the two new RHL multipliers based on the qualifying rules set out by the government in the guidance:

• Guidance (link to be published when available).

We will determine whether your property falls into one of the RHL categories set out in the guidance and we will work out your rates bill accordingly. If you think that your bill has been calculated incorrectly, please contact us:

• Online form (link to be published when available).

Please note: The Government sets the multipliers used on an annual basis, not Calderdale Council.

Example

If your property has an RV of £10,000, then your gross rates bill, before any possible reliefs are applied will be as follows:-

• RHL property - £10,000 x 38.2p = £3,820.00
• Non RHL property - £10,000 x 43.2p = £4,320.00

What Business Rates are

This is a tax on the occupation of business property. It is also a contribution towards the provision of a number of services rather than specific ones.

Rates are payable on most non-domestic properties. We send out bills and collect rates from businesses in the Calderdale district.

Multipliers for 2019/20 to 2025/26

For more about this, please see: Business rates overview.

Make a payment for non-domestic rates

• Pay business rates online

To check your balance, pay by instalments or pay by direct debit, see: Paying your business rates.

Register for business rates

All businesses and occupiers of non-domestic properties must register with us.

• Register for business rates

Reliefs and exemptions

If you are liable for business rates, you may be able to apply for relief to help reduce the cost.

For more about this, please see: Relief and exemptions.

Business Improvement Districts (BIDs)

For more details about Halifax and Brighouse BIDs, please see: Business Improvement Districts (BIDs).

Business rates and open data

We get many requests for information on Business Rates, which include:

• Lists of empty properties.
• Properties where relief has been granted.
• Accounts in credit.
• New accounts created.

You can find this data: Calderdale Data Works.

Contact

Business Rates (Revenues Service):

• Address: PO Box 51, Halifax. HX1 1TP.
• Phone: (01422) 393699.
• Email: business.rates@calderdale.gov.uk.

You can also visit any of our Customer First offices.