Written question WQ101034

Food and drink hospitality businesses are able to claim 15% relief from their non-domestic rates liabilities in 2026-27, in addition to any statutory reliefs they are eligible for. This includes those businesses operating from properties with rateable values of £51,000 or above. Non-domestic rates arrangements for future years will be determined as part of our budget preparations.

From 1 April 2027, the lower multiplier will be extended to eligible food and drink hospitality (pubs, restaurants, cafés, bars, food courts, licensed clubs and live music venues), visitor accommodation (hotels, guest houses and hostels) and leisure (cinemas, theatres, libraries, museums and gyms) properties. An estimated 1,162 properties of the relevant types have rateable values of £51,000 or above. A breakdown by local authority is provided in the table below.

Local authority

Number of properties

Blaenau Gwent

7

Bridgend

42

Caerphilly

35

Cardiff

288

Carmarthenshire

50

Ceredigion

24

Conwy

68

Denbighshire

37

Flintshire

42

Gwynedd

62

Isle of Anglesey

24

Merthyr Tydfil

15

Monmouthshire

30

Neath Port Talbot

29

Newport

67

Pembrokeshire

59

Powys

32

Rhondda Cynon Taf

40

Swansea

120

Torfaen

19

Vale of Glamorgan

40

Wrexham

32

Wales total

1,162

The regulations to deliver our permanent rebalancing of the non-domestic rates system were accompanied by a Regulatory Impact Assessment and summary of the Welsh Government’s Integrated Impact Assessment. These assessments concern the impact of the lower multiplier for eligible properties and the corresponding impact on the liabilities for properties subject to the higher multiplier. There is no impact on the standard multiplier applied to properties with rateable values between £51,000 and £100,000.