Supporting small business relief

At the 2025 Autumn Budget the government announced that the 2026 supporting small business relief 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 at the 2026 revaluation, including:

If you’re eligible, your business rate bill will go up by no more than £800 per year, or the percentage caps listed in the table below (whichever is greater).

Rateable value

2026/27

2027/28

2028/29

Up to £20,000 (£28,000 in London)

5%

10%

25%

£20,001 (£28,001 in London) to £100,000

15%

25%

40%

Over £100,000

30%

25%

25%

 This is compared to your bill in 2025/26 and includes the following:

  • any small business rate relief

  • rural rate relief

  • retail hospital and leisure relief

  • 2023 supporting small business relief

How to apply

If you're eligible for supporting small business relief your bill will be adjusted automatically.

When relief will end

Supporting small business relief will end if:

  • the property becomes vacant

  • the property becomes occupied by a charity of community amateur sports club (CASC)

  • your bill reaches the amount you would pay without supporting small business relief

Businesses who received the 40% retail, hospitality and leisure relief in 2025/26 will receive supporting small business relief for one year only in 2026/27.