Business rates exemptions and reliefs

Supporting Small Business Relief scheme (SSBR)

The government has decided to amend the eligibility criteria for Supporting Small Business Relief so that they align with the way vacancy and reoccupation are treated under Transitional Relief. This change recognises that, like Transitional Relief, Supporting Small Business Relief is designed to limit increases in rates bills for ratepayers whose liabilities rise following a revaluation. The amendment will be applied retrospectively from 1 April 2026.

Under this change, a change in ratepayer or a period of vacancy occurring after 31 March 2026 will no longer impact eligibility for the Supporting Small Business Relief scheme. 

Eligibility will continue to be lost if the property becomes occupied by a charity or Community Amateur Sports Club.

Entitlement to SBBR will end:

  • when your bill reaches the amount, you would have paid without the scheme
  • if the property falls vacant
  • if the property is occupied by a charity or Community Amateur Sports Club

How to get the relief

You do not need to apply for this relief. If you qualify, this will be applied it to your business rates account automatically. If you think you are entitled to SSBR, but have not received an award, please Contact the Business Rates Office

Any relief awarded under this scheme will be adjusted if there is a change in your circumstances, for example if you vacate the premises or there is an amendment to the rateable value of your premises.

Subsidy control

  • Supporting Small Business Relief Scheme is subject to the Minimal Financial Assistance thresholds under the Subsidy Control Act. This means no recipient can receive over £315,000 over a 3-year period (consisting of the current financial year and the 2 previous financial years). Any other subsidies claimed under the Small Amounts of Financial Assistance limit of the Trade and Cooperation Agreement should be counted under the £315,000 allowance.  
  • Refusal of SSBR:  if this relief has been applied to your account and you do not require it, you can choose to cancel your relief. Contact the Business Rates Office

The Government has published guidance setting out the eligibility criteria for the scheme. This guidance can be found at:  www.gov.uk/government/publications/business-rates-relief-2026-supporting-small-business-relief-local-authority-guidance.