Supporting small businesses relief

From 1 April 2026

This relief is available to ratepayers who have lost some or all of their small business rate relief, retail relief or rural rate relief as a result of an increase in rateable value as a result of a revaluation. This relief was introduced from 1 April 2017 to help phase-in large increases in the amount billed for those affected and an amended scheme is in place from 1 April 2026.

The scheme limits any increase in business rates to £800 per year or a set percentage depending on the property’s Rateable Value (whichever is higher). Relief will automatically be applied each year that the business is eligible to receive it; this could be every year or could end sooner if the bill amount without the relief is reached.

This means that in the first year of the scheme, all ratepayers losing some or all of their small business rate, retail relief or rural rate relief will have the increase in their bill capped at £800 or by set percentage (whichever is higher). For subsequent years of the valuation period, the bill will increase by no more than this set amount.

Should your property become empty during the period of the scheme or if you are entitled to mandatory relief for charities or community amateur sports clubs, you will no longer be eligible to receive supporting small businesses relief and your bill will return to the full amount due without this relief.

We automatically identify those ratepayers who should receive this relief and apply it to their bill.

1 April 2023 to 31 March 2026

This relief is available to ratepayers who have lost some or all of their small business rate relief or rural rate relief as a result of an increase in rateable value as a result of a revaluation. This relief was introduced from 1 April 2017 to help phase-in large increases in the amount billed for those affected and an amended scheme is in place from 1 April 2023.

The scheme limits any increase in business rates to £600 per year. Relief will automatically be applied each year that the business is eligible to receive it; this could be every year or could end sooner if the bill amount without the relief is reached.

This means that in the first year of the scheme, all ratepayers losing some or all of their small business rate or rural rate relief will have the increase in their bill capped at £600. For subsequent years of the valuation period, the bill will increase by no more than £600 per year.
Should your property become empty during the period of the scheme or if you are entitled to mandatory relief for charities or community amateur sports clubs, you will no longer be eligible to receive supporting small businesses relief and your bill will return to the full amount due without this relief.

We automatically identify those ratepayers who should receive this relief and apply it to their bill.

If you feel that you qualify for this relief but it is not showing on your bill, please contact the business rates team.