Supporting Small Business Relief (SSBR) will help those ratepayers who, at the revaluation, are seeing large increases in their bills as a result of losing some or all of their Small Business Rate Relief or Rural Rate Relief, 40% Retail Hospitality and Leisure Relief and/or 2023 Supporting Small Business Relief.

If you are eligible, your bill will increase by no more than £800 or the percentage caps listed below (whichever is greater) for the 2026 to 2027 tax year:

• rateable value up to £20,000 = 5%
• rateable value £20,001 to £100,000 = 15%
• rateable value over £100,000 = 30%

This is compared to your bill in 2025 to 2026 and includes the following:

• any small business rate relief
• rural rate relief
• retail hospital and leisure relief
• 2023 supporting small business relief

Award Process

This relief will be automatically applied to eligible accounts and therefore there is no formal application process.

As with other reliefs, the amount of SSBR awarded will be recalculated in the event of a change of circumstances.

This could include, for example, a backdated change to the rateable value or to the hereditament.

This applies to change of circumstances arising during the year in question or during a later year.

Subsidy Control

The SSBR scheme 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.

Further information can be found online at Business rates relief: Supporting small business relief - GOV.UK.