Retail, Hospitality and Leisure (RHL) Relief 2025/26

At the Autumn Budget on 30 October 2024 the Chancellor announced that the discount for Retail, Hospitality and Leisure (RHL) Relief will be reduced to 40% for the financial year 2025-26.

The 2024-25 Retail, Hospitality and Leisure Relief scheme provided eligible, occupied, retail, hospitality, and leisure properties with a 75% relief, up to a cash cap limit of £110,000 per business.

The relief will reduce to 40% for the 2025-26 financial year for eligible businesses, up to a cash cap limit of £110,000 per business.

If you would like more information regarding the relief or believe that you qualify, email us.

View the full guidance.

Page last reviewed: 3 March 2025

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