Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how business ratepayers with multiple qualifying hereditaments across different local authorities will have retail, hospitality and leisure business rate relief capped.

To deliver our manifesto pledge, we intend to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including those on the high street, from 2026-27.

Ahead of these changes being made, the Government recognises that businesses will need support in 2025-26. As such, we have prevented the current RHL relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business.

Local authorities determine eligibility for relief in line with central government guidance.