Business Rates relief

The 2026 Supporting Small Business Relief (SSBR) scheme will cap bill increases at £800 per year or the relevant caps within transitional relief (whichever is the greatest) for any business losing eligibility for certain reliefs, including Small Business Rate Relief and 40% Retail, Hospitality and Leisure Relief at the 2026 revaluation.

The Government has issued guidance on Small Business Rates Relief.

For 2026/27 to 2028/29, the Government will reimburse local authorities that use their discretionary relief powers under section 47 of the Local Government Finance Act 1988, to grant 2026 SSBR.