Supporting Small Business Relief 2023 (old scheme) to end on 31 March 2027
Supporting Small Business 2023 Relief Scheme (SSB23) capped bill increases at £600 per year for any business losing eligibility for some or all Small Business Rate Relief (SBRR) or Rural Rate Relief after the 2023 revaluation. SSB23 was originally set to run for eligible businesses from 1 April 2023 to 31 March 2026. SSB23 is an automatic relief, no application is needed and, if eligible, it is shown on your bill.
For businesses receiving SSB23 up to 31 March 2026, the government advised, if eligible, that businesses would be entitled to further support for the 2026/2027 financial year only. The bill increases will be capped at £800 for the 2026/2027 financial year.
The government is ending SSB23 on 31 March 2027. Ratepayers identified as receiving the ‘extended’ SSB23 relief into the 2026/2027 financial year have been notified of this change. You can view a copy of the letters issued with the annual bills.
SSB23 discount will end on the earliest date, either:
- your bill reaches the amount you would have paid without the scheme; or
- when the property becomes unoccupied; or
- when the property is occupied by a charity or Community Amateur Sports Club (CASC); or
- on 31 March 2027
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
SSB23 is subject to the Minimal Financial Assistance limits 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). Extended Retail Discounts granted in 2021 to 2022 do not count towards the limit. Covid business grants received from local government and any other subsidy claimed under the Minimal Financial Assistance or Small Amounts of Financial Assistance limit over the 3 year period should be counted.
Refusing SSB23 Relief
If we have applied the relief and you do not wish to receive it, contact us.
Supporting Small Business Relief 2026 (SSB26) starting from 1 April 2026.
SSB26 is a government scheme and will cap bill increases for any business losing eligibility for some or all the following reliefs following the 2026 general revaluation.
This may include:
- Small Business Rate Relief (SBRR)
- 40% Retail, Hospitality and Leisure Relief
- Rural Rate Relief
Eligible ratepayers will have the increase in their bill capped at £800, or by the relevant transitional relief cap, you can find out more about transitional relief in how Business Rates are calculated, whichever is the greater increase will apply.
Ratepayers who are receiving SSB23 Relief on 31 March 2026 because of the 2023 revaluation will continue to receive relief, if eligible, for the 2026/27 financial year only. SSB23 Relief will end for these ratepayers on 31 March 2027. Ratepayers in this group have been identified and notified of the close to the SSB23 scheme.
SSB26 discount will end on the earliest date, either:
- your bill reaches the amount you would have paid without the scheme; or
- when the property becomes unoccupied; or
- when the property is occupied by a charity or Community Amateur Sports Club (CASC); or
- on 31 March 2029
SSB26 where Small Business Rate Relief (SBRR) is lost due to occupying second property
Ratepayers can continue the SSB26 Relief Scheme for the remainder of their grace period if:
- during 2025/26, they lost entitlement to SBRR due to taking on a second property
- they were given a 1 year grace period or a 3 year grace period from 27 November 2025 before the end of their SBRR
Find out more about Small Business Rate Relief (SBRR).
You do not need to apply for SSB26. If eligible, for SSB26, it will be applied automatically and will be shown on your bill.
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
SSB26 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.
Refusing SSB26 Relief
If we have applied the relief and you do not wish to receive it contact us.