National Non-Domestic Rating Multiplier
The local authority works out the business rates bill for a property by multiplying the rateable value of the property by the appropriate non-domestic multiplier. There are two multipliers: the national non-domestic rating multiplier and the small business non-domestic rating multiplier. The Government sets the multipliers for each financial year, except in the City of London where special arrangements apply.
The multiplier for a financial year is based on the previous year's multiplier adjusted to reflect the Consumer Price Index (CPI) inflation figure for the September prior to the billing year.
The current multipliers are shown on the front of your bill.
From 1 April 2026, the multiplers are below:
|
Multiplier |
2025-26 |
2026-27 |
Scope |
|---|---|---|---|
|
Small business RHL multiplier |
|
38.2p |
RHL hereditaments with RVs under £51,000 |
|
Standard RHL multiplier |
|
43p |
RHL hereditaments with RVs between £51,000 and £499,999 |
|
National small business multiplier |
49.9p |
43.2p |
Non-RHL hereditaments with RVs under £51,000 |
|
National standard multiplier |
55.5p |
48p |
Non-RHL hereditaments with RVs between £51,000 and £499,999 |
|
High-value multiplier |
|
50.8p |
All hereditaments with RVs of £500,000 or above |