This page explains the Supporting Small Businesses Relief (SSBR) scheme for 2026 and who it applies to.

What is Supporting Small Businesses Relief?

Supporting Small Businesses Relief helps businesses whose business rates increase significantly because they lose certain types of rate relief following a revaluation.

The scheme was first introduced in 2017 and will continue from April 2026.

What was announced in the Autumn Budget?

At the Autumn 2025 Budget, the Chancellor announced that from April 2026:

  • Annual business rates increases under this scheme will be capped at £800 per year, or
  • The relevant transitional relief cap (whichever is higher).

This applies to businesses that lose eligibility for certain reliefs at the 2026 revaluation.

Who can get the 2026 Supporting Small Businesses Relief?

You may qualify if, following the 2026 revaluation, your business rates increase because you lose some or all of the following reliefs:

  • Small Business Rate Relief
  • Rural Rate Relief
  • 40% Retail, Hospitality and Leisure Relief
  • 2023 Supporting Small Businesses Relief

Who is not eligible?

You will not be eligible if:

  • Your property is occupied by a charity or Community Amateur Sports Club (CASC)
  • Your property is empty
  • You already receive mandatory 80% charity relief

How the relief works

If you are eligible:

  • Your increase in business rates will be limited to £800 per year, or
  • The relevant Transitional Relief cap, if this is higher

This helps to spread large increases over time rather than applying them all at once.

How long does the relief last?

  • If you were receiving 2023 Supporting Small Businesses Relief on 31 March 2026, your eligibility for the 2026 scheme will end on 31 March 2027
  • All other eligible businesses can receive the relief for:
    • Up to 3 years, or
    • Until your bill reaches the amount you would have paid without the scheme

A change of ratepayer does not affect eligibility.

However, eligibility will end if:

  • The property becomes empty, or
  • It becomes occupied by a charity or CASC

Second property test

There is no second property test for the 2026 SSBR scheme.

If you lost Small Business Rate Relief during 2025/26 because of the second property test but were given a grace period, you can remain on the 2026 SSBR scheme for the rest of that grace period.

Important: no double relief

If you receive 2026 Supporting Small Businesses Relief:

  • Small Business Rate Relief or Rural Rate Relief must not be applied again
  • This prevents the same relief being counted twice

Example

A business:

  • Had a rateable value of £3,000 in 2025/26 (paid £0)
  • Increases to £14,000 in 2026/27

Before the 2026 Supporting Small Businesses Relief, the bill would be:

  • £6,188 before reliefs
  • £1,572 after Transitional Relief
  • £1,048 after Small Business Rate Relief

With the 2026 Supporting Small Businesses Relief, the bill for 2026/27 would be reduced to £800.

No further small business rate relief would apply to this amount.

Subsidy control information

The Supporting Small Businesses Relief scheme counts as a subsidy and must follow UK subsidy control rules.

  • Businesses can receive up to £315,000 in minimal financial assistance over a rolling three‑year period
  • If it appears this limit would be exceeded, the Council must withhold the relief
  • Individual subsidies over £100,000 must be published on the UK subsidy control database

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