Liverpool business rates from April 2026: shops, restaurants and pubs

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Business rates bills for shops, restaurants and pubs in Liverpool changed significantly on 1 April 2026, when new rateable values from the national revaluation took effect alongside a new set of multipliers. Most smaller retail, hospitality and leisure properties now pay a permanently lower rate, but the end of the old 40% relief means some ratepayers have still seen their bills rise.

The key changes are a revaluation based on 1 April 2024 rental values, five multipliers in place of two, the replacement of the retail, hospitality and leisure (RHL) relief, and new transitional protection that phases in increases over three years.

The 2026 revaluation

The Valuation Office Agency (VOA) updated rateable values for commercial properties across England and Wales with effect from 1 April 2026. Revaluations take place every three years. According to Liverpool City Council, the valuation date for the new list is 1 April 2024, meaning rateable values reflect the estimated annual rent of each property at that point.

A rateable value is not a bill. The council calculates the charge by multiplying the rateable value by the relevant multiplier and then deducting any reliefs, so a higher valuation does not automatically translate into a proportionally higher bill.

Five multipliers from April 2026

For 2026/27 the system has moved from two multipliers to five. The rates published by Liverpool City Council are:

Small business RHL multiplier: 38.2p, for qualifying properties with a rateable value below £51,000;
Small business multiplier: 43.2p, for other properties below £51,000;
Standard RHL multiplier: 43p, for qualifying properties from £51,000 to £499,999;
Standard multiplier: 48p, for other properties from £51,000 to £499,999;
High value multiplier: 50.8p, for all properties with a rateable value of £500,000 or more.

The lower RHL rates are funded by the higher multiplier on the most valuable properties, which applies to qualifying retail and hospitality premises above £500,000 as well. That will matter to a small number of large city-centre stores, hotels and leisure venues in Liverpool.

Who qualifies as retail, hospitality or leisure

The 40% RHL relief ended on 31 March 2026. Under the government’s eligibility guidance, the new RHL multipliers apply to occupied properties wholly or mainly used for retail, hospitality or leisure that are open to visiting members of the public. Unlike the old relief, there is no cash cap.

Shops, restaurants, cafés, takeaways, pubs, hotels, gyms and cinemas are among the uses that qualify. Banks, estate agents, dentists, accountants, betting shops and warehouses used for online sales are among those excluded. Pubs and live music venues receive an extra 15% relief in 2026/27 on top of the lower multiplier, and their bills are to be frozen in real terms in the following two years.

Transitional relief and small business support

To soften large increases, a three-year transitional relief scheme caps how much a bill can rise each year. Liverpool City Council’s guidance sets the 2026/27 caps at 5% for properties with a rateable value up to £28,000, 15% for those between £28,001 and £100,000, and 30% for properties above £100,000. The caps rise in later years and are applied to accounts automatically.

Ratepayers losing small business rate relief, the old 40% RHL relief or the 2023 supporting small business relief may also be protected by the 2026 Supporting Small Business scheme, which caps increases at £800 a year or the relevant transitional cap, whichever is higher.

Small business rate relief

Small business rate relief continues. Businesses occupying a single property with a rateable value of £12,000 or less pay nothing, with relief tapering away between £12,001 and £15,000. Since 27 November 2025, a business taking on a second property keeps relief on its main premises for 36 months rather than 12.

How to check and challenge a valuation

Ratepayers who think their new rateable value is wrong can use the VOA’s Check and Challenge process through a business rates valuation account. The steps are:

register for an account and add the property;
submit a check to correct factual details such as floor area or use;
if still in disagreement, submit a challenge, which can only follow a completed check;
appeal to the Valuation Tribunal if the challenge decision is disputed, or if the VOA has not responded within 18 months.

The account also allows comparison with similar properties nearby. Questions about the bill itself, reliefs or payment should go to Liverpool City Council’s business rates team rather than the VOA.

What it means for Liverpool businesses

Most independent shops, cafés, restaurants and pubs in Liverpool with rateable values below £51,000 now fall under the lowest 38.2p multiplier, but the removal of the 40% relief means some will still pay more than in 2025/26, with transitional relief limiting the rise. Every ratepayer should check that the correct multiplier and reliefs appear on their 2026/27 bill and review their new valuation through the VOA. Those facing a significant increase, or considering a challenge, may wish to take advice from a qualified rating surveyor or accountant.

Frequently asked questions

What is the business rates multiplier for a small Liverpool shop in 2026/27?

A qualifying retail, hospitality or leisure property with a rateable value below £51,000 uses the small business RHL multiplier of 38.2p. Other properties of that size use 43.2p.

Has the 40% retail, hospitality and leisure relief ended?

Yes. It ended on 31 March 2026 and was replaced from 1 April 2026 by permanently lower RHL multipliers for qualifying properties below £500,000.

How do I challenge my new rateable value?

Sign in to a VOA business rates valuation account, complete a check of the property details and then submit a challenge if you still disagree. Unresolved disputes can go to the Valuation Tribunal.

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