Checked against official sources in November 2026. Rules and schemes change, so follow the links before you act.
Business rates changed in April 2026. A new revaluation took effect, new multipliers came in, and the old Retail, Hospitality and Leisure Relief scheme ended. If you run a shop in West Kirby, a café in Hoylake or an office in Heswall, your 2026/27 bill may look different from last year's, and it is worth checking you are getting every relief you are entitled to.
This guide covers the rules for England as they stood in November 2026, with Wirral Council's contact details for applying. It explains the main points; it does not cover every relief or every situation.
Small business rate relief: the thresholds
Small business rate relief is the most important relief for small firms. It applies if your business uses only one property and that property's rateable value is below £15,000.
The multipliers in the table are the pence per pound of rateable value used to work out your bill before reliefs, as set out in GOV.UK's estimate your business rates guide.
| Rateable value | What you get or pay (2026/27, England) |
|---|---|
| £12,000 or less, one property | 100% small business rate relief: no business rates to pay |
| £12,001 to £15,000, one property | Relief tapers from 100% to 0% (for example, £13,500 gets 50% off) |
| Below £51,000 | Standard multiplier 43.2p, or 38.2p for eligible retail, hospitality and leisure |
| £51,000 to £499,999 | Standard multiplier 48p, or 43p for eligible retail, hospitality and leisure |
| £500,000 or more | Multiplier 50.8p |
You cannot receive small business rate relief and charitable rate relief at the same time.
What changed in April 2026
Three changes matter most for small West Wirral firms.
First, the old Retail, Hospitality and Leisure Relief scheme, which gave 40% off in 2025/26 (capped at £110,000 per business), ended on 31 March 2026. It has been replaced by lower multipliers for eligible properties. Only properties wholly or mainly used for qualifying retail, hospitality or leisure purposes get them. Wirral Council says it is reviewing its records to decide which multiplier applies to each property, so if you think you are on the wrong one, contact the council.
Second, the revaluation on 1 April 2026 changed many rateable values. If your new value pushed you out of some or all of your small business rate relief, you may be eligible for supporting small business relief, which limits how much your bill goes up. GOV.UK does not publish detailed figures for this, so ask Wirral Council how it applies to you.
Third, the rules for taking on a second property became more generous, as explained below.
Taking on a second property
Normally small business rate relief only applies if you use one property. If you take on a second one, you keep the relief on your main property for a set period:
- 12 months, if you acquired the second property before 27 November 2025
- 36 months, if you acquired it on or after 27 November 2025
- After that, you keep the relief only if none of your other properties has a rateable value above £2,899 and the total of all your properties is under £20,000 (£28,000 in London)
Wirral Council's own page phrases the limit for other properties as "below £2,900".
How to check your rateable value
Your rateable value is shown on your business rates bill. It is set by the Valuation Office Agency, not by Wirral Council, and you can look it up and compare it with similar properties nearby through GOV.UK's business rates valuation service. The GOV.UK estimate your business rates page explains how the bill is worked out from it.
As a rough check, multiply your rateable value by the multiplier that applies to you, then take off any relief. For example, a property with a rateable value of £20,000 on the standard 43.2p multiplier would have a bill of about £8,640 before any other reliefs. If your figure is very different from your bill, ask the council why.
If you think the rateable value itself is wrong, for instance because the property has changed or it is valued much higher than similar units on the same street, raise it with the Valuation Office Agency rather than the council. Keep paying your bill while any challenge is looked at.
How to apply to Wirral Council
Small business rate relief is not always applied automatically, especially if you have just moved in or your circumstances have changed. You can apply to Wirral Council in several ways:
- Online through the council's my.wirral.gov.uk service, linked from the relief page
- By email to nndr@wirral.gov.uk
- By phone on 0151 606 2002 (option 3), Monday to Friday, 9am to 5pm
- By post to Business Rates, Wirral Council, PO Box 290, Wallasey, CH27 9FQ
Other reliefs worth checking
Wirral Council lists all its business rates exemptions and reliefs in one place, including pub and live music venues relief and the transitional relief scheme. If you run a pub, a venue or a property whose value changed sharply at revaluation, read through the list and ask the business rates team which might apply.
A few practical habits help: keep every bill and letter, note the date you moved in or changed how you use a property, and tell the council promptly about changes. Reliefs are easier to sort out at the time than to claim back later.
This guide is general information, not financial or legal advice. Check your own position with Wirral Council or a qualified adviser.
Common questions
Do I pay business rates if my rateable value is under £12,000?
If your business uses only one property in England and its rateable value is £12,000 or less, small business rate relief means you pay no business rates on it.
Does Retail, Hospitality and Leisure Relief still exist?
No. It ended on 31 March 2026. From 1 April 2026 eligible properties pay lower multipliers instead: 38.2p below £51,000 and 43p from £51,000 to £499,999.
How do I contact Wirral Council about business rates?
Email nndr@wirral.gov.uk, phone 0151 606 2002 (option 3, weekdays 9am to 5pm), apply online via my.wirral.gov.uk or write to PO Box 290, Wallasey, CH27 9FQ.
