Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 18 December 2025, to Question 99923, on Retail Trade: Business Rates, what is the estimated number of hereditaments, and average Rateable Value, that will receive Retail Hospitality & Leisure (RHL) multiplier in 2026-27 that were otherwise at the £110,000 cap for RHL relief in 2025-26.

The Government is introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The Ministry of Housing, Communities & Local Government publishes data on the cost of, and number of properties receiving, business rates relief. This data can be found at the following link:

https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-2025-to-2026