The Chancellor announced at the 2025 autumn Budget, that the 2026 Supporting Small Business Relief (SSB) 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 Retail Hospitality and Leisure Relief, at the 2026 revaluation.
This means that from the 1 April 2026 you will get supporting small business relief if your business rates bill has increased due to the 2026 revaluation and you have lost some, or all, of your:
- Small Business Rates Relief
- Eligibility for Retail, Hospitality and Leisure Relief
- Rural Rate Relief
- 2023 Supporting Small Business Relief
Bills can only rise by a set percentage or £800 per year, whichever is higher. The percentages for 2026/27 are:
- Small shops (low property value): max 5% increase in the first year
- Medium businesses: max 15%
- Large businesses: max 30%
The scheme also provides support for those Businesses previously eligible for the 2023 scheme and facing large increases in 2026/27. Businesses still receiving Supporting Small Business Relief from the 2023 revaluation will have it extended for 12 months.
Other key points:
- The 2026 SSB relief will remain in place for either three years or until the bill reaches the amount it would have been prior to the relief being awarded.
- There is no need to make an application we will automatically apply the relief to your account.
- The property must be occupied to qualify for this relief.
Any relief awarded under this scheme will be adjusted if there is a change in your circumstances, for example if you vacate the property or if there is a change to the rateable value.
Supporting Small Business Relief is subject to the Minimal Financial Assistance (MFA) thresholds. The Subsidy Control Act allows a business to receive up to £315,000 in a three-year period consisting of the current financial year and the 2 previous financial years. If you believe that you will exceed the MFA thresholds by receiving Supporting Small Business Relief, please contact the Business Rates team by using our contact us form
If you are the ratepayer and would like more information about Supporting Small Business Relief please contact us using our contact us form