---
title: "The Local Government Finance Act 1988 (Calculation of Non-Domestic Rating Multipliers for Retail, Hospitality or Leisure) (England) Regulations 2026"
id: 8988b1b0-5176-4756-8e3f-e2a15a1f7022
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/4
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/8988b1b0-5176-4756-8e3f-e2a15a1f7022
language: en
in_force_from: 2026-04-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/4/data.xml
read_on: 2026-11-10
sha256: e4657519242bef978856f2e85f039aac2279754208ce2b8dfe3460b6b8f06446
provisions: 5
---

# The Local Government Finance Act 1988 (Calculation of Non-Domestic Rating Multipliers for Retail, Hospitality or Leisure) (England) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 4
RATING AND VALUATION, ENGLAND
The Local Government Finance Act 1988 (Calculation of Non-Domestic Rating Multipliers for Retail, Hospitality or Leisure) (England) Regulations 2026
Made
6th January 2026
Laid before the House of Commons
7th January 2026
Coming into force
1st April 2026
The Treasury make these Regulations in exercise of the powers conferred by paragraphs A6A(1)(b) and 9B(1)(a)(ii) and (b) of Schedule 7 to the Local Government Finance Act 1988.

## 1 Citation, extent, application and commencement {#regulation-1}

(1) These Regulations may be cited as the Local Government Finance Act 1988 (Calculation of Non-Domestic Rating Multipliers for Retail, Hospitality or Leisure) (England) Regulations 2026.
(2) These Regulations extend to England and Wales and apply in relation to England only.
(3) These Regulations come into force on 1st April 2026.

## 2 Interpretation {#regulation-2}

In these Regulations—
“the Act” means the Local Government Finance Act 1988;
“RHL hereditament”, in relation to a chargeable day, means a hereditament which is a qualifying retail, hospitality or leisure hereditament for that day.

## 3 Calculation of RHL multipliers {#regulation-3}

In relation to financial years beginning on or after 1st April 2026—
(a) the small business RHL multiplier is specified as D minus 0.05;
(b) the standard RHL multiplier is specified as B minus 0.05.

## 4 Calculation of RHL multipliers: meaning of “B” and “D” {#regulation-4}

In regulation 3—
(a) in relation to an RHL hereditament for which the billing authority is a special authority, “B” and “D” have the meanings given in paragraphs 10(3)(a) and 10(5)(a) respectively of Schedule 4ZA to the Act;
(b) in any other case, “B” and “D” have the meanings given in paragraphs 10(3)(b) and 10(5)(b) respectively of Schedule 4ZA to the Act.