What is the business rates multiplier and how is my bill calculated?

Checked against the rating list and the rules in force as at 2026-08-23.

In short

The multiplier is the tax rate. Your annual bill is roughly the rateable value multiplied by it, less any reliefs. There are several bands, depending on the size of the rateable value and on whether the property is retail, hospitality or leisure. That class is charged 5p less in the pound. Dividing the gross charge on your bill by the rateable value shows which band your council is charging you at.

The bands for 2026/27

These are the figures our own model runs on:

BandStatutory With supplementTypically
Under £51,000, retail/hospitality/leisure 38.2p 39.2p Most small restaurants, takeaways and cafés
Under £51,000, other uses 43.2p 44.2p An office or shop of the same size
£51,000–£500,000, retail/hospitality/leisure 43p 44p Larger restaurants and chain units
£51,000–£500,000, other uses 48p 49p
£500,000 and above 50.8p 51.8p All uses, regardless of type

Working out which band you are on

Take the gross charge on the bill, the figure before reliefs, and divide it by your rateable value.

Take a restaurant with a rateable value of £50,000. A gross charge of £22,100 works out at 0.442, the non-qualifying rate for a property this size, so the lower multiplier has not reached you. A gross charge of £19,600 works out at 0.392, which is the retail and hospitality band.

On a £50,000 rateable value the difference between the two bands is £2,500 a year.

The transitional supplement

From 2026/27 there is an extra 1p in the pound, applied across England. Your figure will usually come out a penny above the statutory multiplier. That is expected. Take the supplement off before you compare with the published rate.

The Crossrail supplement

In London, properties with a rateable value of £92,000 or more pay a further 2p towards Crossrail. Allow for it on a larger property, or you will conclude you are in a higher band than you are.

If the figure comes out wrong

If you are on the higher band and your use says otherwise, the likely cause is classification: how the property is coded in your council’s system.

That is an administrative correction rather than a valuation appeal. The two run down different routes, on different timescales. Which one applies to you can be settled by looking at the bill.

One flat fee: 10% of the savings we secure, confirmed in writing by the council. Nothing saved, nothing to pay.

If there's nothing to save, we say so.

Not sure how it applies to you?

Send a photo of your rates bill and we’ll tell you the same day whether there is anything to recover. WhatsApp 07594 933857.

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Sources: Multipliers for qualifying retail, hospitality or leisure (GOV.UK) · How business rates are calculated (GOV.UK)

The numbers behind this, borough by borough

Each borough page carries the spread of rateable values and the value per square metre, by type of premises. It also ranks the most expensive streets in the borough. Those aggregations are ours.

Related questions

We checked 109,537 London retail and hospitality premises against the 2026 rating list — seeing your street’s figures is free, no sign-up.