The government has introduced a new scheme from April 2026, if your small business has been affected by the 2026 business rates revaluation.
The scheme below replaced the previous supporting small business rate relief that ran until 2025/26.
Who qualifies for this relief
You may qualify for this relief if in 2026 you lose some or all of your:
- Small business rate relief
- Rural rate relief
- Retail hospitality and leisure relief
- or 2023 supporting small business relief
The relief does not apply to unoccupied properties, or to charities or community amateur sports clubs.
Amount of relief available
If you qualify for supporting small business relief, the increase in your bill in each financial year will be no more than the greater of the following:
- £800
- The cap in the table below, based on the rateable value of your property
| Rateable value | 2026/27 | 2027/28 | 2028/29 |
|---|---|---|---|
| Up to £20,000 | 5% | 10% plus inflation | 25% plus inflation |
| £20,001 to £100,000 | 15% | 25% plus inflation | 40% plus inflation |
| Over £100,000 | 30% | 25% plus inflation | 25% plus inflation |
In the Autumn Budget, the government announced an amendment to the current supporting small business scheme for qualifying retail, hospitality and leisure businesses.
As a result, eligible businesses will see their business rates bills increase by no more than CPI inflation in 2027/28 and 2028/29.
You will remain in the scheme if:
- You qualify because you have lost small business rate relief, rural rate relief, or retail, hospitality and leisure relief, or
- You qualified under the 2023 supporting small business scheme
How long you remain in the scheme depends on why you qualify:
- Three years if you qualify because you have lost small business rate relief, rural rate relief, or retail, hospitality and leisure relief
- Two years if you qualified under the 2023 supporting small business scheme
In both cases, support will end sooner if you reach the maximum bill you would have paid if the scheme did not apply.
How to apply
If you qualify for the supporting small business relief, it will be applied to your bill automatically.
If you believe you are eligible for supporting small business relief and it has not been applied to your bill, you can apply by filling in and returning our Supporting small businesses rate relief application form.
If you receive the relief, you will receive a bill showing your reduced business rates.
Subsidy
If you receive money from the supporting small business rate relief scheme, it is likely that it will be seen as a subsidy from the government.
That means that you will need to make sure you meet the UK’s domestic and international subsidy control rules around this payment.
Please read through the guidance from the Department for Business and trade Energy to understand more about the subsidy rules and how it may affect your business.
You can also contact our Business Rates team using the contact details below.
Policy
Supporting small business relief is a discretionary relief and will be awarded in line with our supporting small business relief policy.
Contact us