Supporting Small Business Relief (SSBR) 2026
At the 2025 autumn budget the Chancellor announced that the 2026 SSBR scheme will cap bill increases at £800 per year, or at the relevant caps within transitional relief (whichever is greatest) for any business losing eligibility for certain reliefs, including Small Business Rate Relief and Rural Rate Relief, at the 2026 revaluation.
Who is eligible for the 2026 SSBR and how much relief will be available
This relief 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.
Please note that charities and community amateur sports clubs, who are already entitled to mandatory 80% relief, are not eligible for 2026 SSBR.
For those ratepayers receiving 2023 SSB relief on 31st March 2026 (including those also receiving Small Business Rate Relief, Rural Rate Relief and/or RHL Relief on that date), any eligibility for 2026 SSBR will end on 31st March 2027. All other eligible ratepayers remain in 2026 SSBR for either 3 years, or until they reach the bill they would have paid without the scheme. A change of ratepayers will not affect eligibility for the Supporting Small Business scheme but eligibility will be lost if the property falls vacant or becomes occupied by a charity or community amateur sports club.
There is no second property test for eligibility for the 2026 SSBR scheme. However, those ratepayers who during 2025/26 lost entitlement to Small Business Rate Relief (because they failed the second property test) but have, under the rules for Small Business Rate Relief, been given a 12 month period of grace before their relief ended (or 3 years from 27th November 2025), can continue on the 2026 SSBR scheme for the remainder of their period of grace.
Detailed guidance is available at Business Rates Relief: 2026 Supporting Small Business Relief, local authority guidance - GOV.UK (external link).
If this is not on your bill and you feel you are eligible, please complete the business rates online form.
Subsidy control
The 2026 SSBR is likely to amount to a subsidy. Therefore, any relief provided by local authorities under this scheme will need to comply with the UK’s domestic and international subsidy control obligations. See the Department for Business and Trade's guidance for public authorities (external link) which contains guidance and information for the new UK subsidy control.
Pub and Live Music Venue Relief
The UK Government has introduced a business rates relief package for eligible pubs and live music venues for the 2026-27 financial year. This support aims to ease pressure on some hospitality businesses facing increased costs and rising rateable values following the 2026 national revaluation.
What the relief provides
Eligible pubs and live music venues will receive a 15% reduction on their business rates bill for 2026-27. After 2026-27, bills will be frozen in real terms for two further years, preventing increases above inflation.
Eligibility criteria for pubs
A property qualifies as a pub for the purposes of the relief if all the following apply:
- It is open to the general public
- It allows free entry except for occasional entertainment
- It allows customers to drink without needing to buy food
- It allows drinks to be bought at a bar.
The following types of properties are not considered pubs:
- Restaurants, cafes, nightclubs and snack bars
- Hotels, guesthouses and boarding houses
- Sporting venues and festival sites
- Theatres, cinemas, museums and exhibition halls
- Casinos.
Eligibility criteria for live music venues
A property qualifies as a live music venue if:
- It is wholly or mainly used for live music performances to entertain an audience
- Any other activities carried out are only in addition to live music, such as selling food or drink to attendees
- These other activities do not change the primary use of the premises as a live music venue.
A venue is not eligible if it is wholly or mainly used as a nightclub or theatre. The distinction between live and recorded music is usually clear, and we may refer to statutory licensing guidance where needed.
How to apply
If your business qualifies for the relief, this will automatically be reflected on your 2026 bill.
If you think your business should be in receipt of the relief and this has not already been applied to your bill, please complete our business rates online form outlining the reasons you qualify.
Supporting Small Business Relief 2023
This is due to end for all eligible properties on the 31st March 2026. However, for those ratepayers receiving 2023 SSB relief on 31st March 2026 (including those also receiving SBRR, Rural Rate Relief and/or RHL Relief on that date), any eligibility for 2026 SSBR will end on 31st March 2027. All other eligible ratepayers remain in 2026 SSBR for either 3 years or until they reach the bill they would have paid without the scheme. A change of ratepayers will not affect eligibility for the Supporting Small Business scheme but eligibility will be lost if the property falls vacant or becomes occupied by a charity or community amateur sports club.
Some businesses have had an increase in business rates payable from 1st April 2023 due to an increase in rateable value following the 2023 Revaluation. This increase has removed or reduced the entitlement to Small Business Rate Relief for some businesses.
Supporting Small Business Relief was introduced in 2017 to support ratepayers facing business rates increases due to the loss of some or all Small Business Rates Relief. From 1st April 2023 this relief caps the increase at £600 per year for any business who has lost eligibility for some or all Small Business Rate Relief.
We have applied the relief to all eligible business rates accounts automatically. If you feel you should qualify for this relief but have not received a bill to advise that this has been applied to your account please complete our business rates online form.
Retail, Hospitality and Leisure Relief Scheme 2025/26
This relief will end of the 31st March 2026 and be replaced by the New Retail Multipliers. However, if we are back billing you, the relief below will be still applicable to your bill.
For more information please see our RHL Multipliers web page.
From 1st April 2025, the 2025/26 retail, hospitality and leisure business rate relief will provide occupied properties with a 40% relief up to a cash cap limit of £110,000 per business. This is a reduction to the previous financial year from 75%.
Ratepayers that occupy more than one property will be entitled to relief for each of their eligible properties up to the maximum £110,000 cash cap per business. No business rates payer should in any circumstances exceed this limit across all of their properties in England.
Eligibility
Your business could qualify for the award if it is an occupied, non domestic rate property that is wholly or mainly used as:
- Shops, restaurants, cafes, drinking establishments, cinemas or live music venues
- For assembly or leisure, sports clubs, village halls, nightclubs, tourist attractions
- Hotels, guesthouses, self-catering accommodation.
Find out more about the scheme on GOV.UK site (external link)
How it is awarded
Awards for 2025-26 will be made automatically, please check your bill. If you think you qualify and it has not been applied to your bill, please contact the business rates team.
We also withhold the relief where it is likely that the rate payer will breach the cash limit.
You should notify us immediately if your business has automatically been awarded this relief but:
- You believe that it will breach the £110,000 cash cap limit
- Your business will exceed the Minimal Financial Assistance limit of £315,000 over 3 years (including 2025/26).
Retail, Hospitality and Leisure Relief Scheme 2023/24 and 2024/25
From 1st April 2023 to the 31st March 2024, Retail, hospitality and leisure business rates relief scheme will provide occupied retail, hospitality and leisure properties with a 75% relief up to a cash cap limit of £110,000 per business as advised above.
Improvement Relief
If you make certain improvements to your property, you may get relief from higher business rates bills.
You do not need to apply for improvement relief or do anything differently. If you meet the necessary requirements, your council will apply the relief to your bills.
You can find out more about which improvements are eligible by going to GOV.UK and searching ‘business rates reliefs’.
If you have questions about a certificate of qualifying works, please contact the Valuation Office Agency (VOA) at the email address on your certificate. Please note that the VOA cannot answer queries about the occupation condition or your business rates bill.
Due to the revaluation for April 2026, a further certificate will be issued to reflect the changes to your rateable value.
What is improvement relief
Improvement relief supports businesses who have invested in their property. It provides relief from higher business rates bills, where the increase in your bill was due to making certain improvements to your property. The relief lasts for 12 months from when the improvement works were completed.
Who is eligible for improvement relief and do I need to apply for it
You do not need to apply for improvement relief or do anything differently, your local council will apply the relief to your bills if you are eligible.
To be eligible for improvement relief, you must:
- Have qualifying improvement works, and
- Meet the occupation condition.
How does improvement relief work
You will receive a certificate from the Valuation Office Agency (VOA) if you have qualifying works. The VOA will give the same information to your local council.
Your council will apply the relief and send you a revised bill if they are satisfied that you meet the occupation requirements. This means that you have occupied the property during and after the improvement works.
I have received a certificate from the VOA - what does this mean
If you have received a certificate of qualifying works from the VOA, this means that you may be eligible for improvement relief.
- The VOA will send this information to your local council
- Your local council will apply the relief to your business rates bill if you also meet the occupation condition.
I think my certificate for improvement relief is wrong - who should I contact
The Valuation Office Agency (VOA) values qualifying works and issues certificates to ratepayers. There is no right of appeal against the certified values, however, you should let the VOA know if you think there is something wrong with your certificate. You can contact the VOA using the email address on your letter.
Where can I find out more information about improvement relief
To find out more about improvement relief, visit GOV.UK (external link).
Subsidy control
The Retail, Hospitality and Leisure Relief Scheme 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 2021/22 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.
Therefore, to claim the Retail, Hospitality and Leisure relief you must not have exceeded either the £110,000 cash cap for 2025/26 or the Minimal Financial Assistance limit of £315,000 over 3 years (including 2025/26). View further details of the cash cap and subsidy control (external link).
The new UK subsidy control regime commenced from 4 January 2023. The new regime enables public authorities, including devolved administrations and local authorities, to deliver subsidies that are tailored for local needs. Public authorities giving subsidies must comply with the UK’s international subsidy control commitments.
The subsidy control legislation provides the framework for a new, UK-wide subsidy control regime. View further information about subsidy control (external link).