Business rates exemptions and reliefs

Supporting Small Business Relief scheme (SSBR)

At the 2025 Autumn Budget statement, the Chancellor announced that the 2026  Supporting Small Business (SSBR) relief scheme cap will increase to £800 per year or the relevant caps within transitional relief (whichever is the greater). This applies to those ratepayers whose bills have significantly increased due to the 2026 Revaluation and are losing eligibility for some or all the following reliefs:

  • Small Business Rate Relief (SBRR),
  • 40% Retail, Hospitality and Leisure Relief/ Rural Rate Relief
  • 2023 Supporting Small Business Relief   

For those ratepayers receiving 2023 SSBR on 31/3/26 (including those also receiving SBRR, Rural Rate Relief and/or RHL Relief on 31/3/26), any eligibility for 2026 SSBR will end on 31 March 2027.  All other eligible ratepayers remain in 2026 SSBR for either 3 years or until they reach the bill they would have paid without the scheme. 

Ratepayers who lost entitlement to Small Business Rate Relief during 2025/2026 (as  a result of failing the second property test)  but have, under the rules for Small Business Rate Relief, have been granted a 12 month grace period  before their relief ended (or  3 years from the  27th November 2025, the date of the Autumn Budget Statement) , can continue on the 2026 SSBR Scheme for the remainder of their term of grace. 

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 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.