The Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) (Amendment) Regulations 2026

These Regulations amend the list of excluded purposes contained in Schedule 1 to the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 (S.I. 2025/1093) (“the 2025 Regulations”). The 2025 Regulations provide a definition for the term “qualifying retail, hospitality or leisure hereditament” for the purposes of determining whether a lower multiplier may be applied to calculate the business rates due in relation to the hereditament in question. Schedule 1 of the 2025 Regulations contains a list of excluded purposes and where a hereditament is wholly or mainly used for one or more of those purposes the hereditament is not a “qualifying retail, hospitality or leisure hereditament”. These Regulations remove a hereditament that is wholly or mainly used as a marina, wharf, pier or jetty from Schedule 1. This means that a hereditament wholly or mainly used as a marina, wharf, pier of jetty may be a qualifying retail, hospitality or leisure hereditament where the other requirements of the 2025 Regulations are met.