6/2025: Business rates relief guidance and regulations
Published 17 December 2025
Applies to England
© Crown copyright 2025
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To: Chief Finance Officers of English Billing Authorities - For the attention of the Business Rates section
From: Non-Domestic Rates Team, LGF - Local Taxation, Ministry of Housing, Communities and Local Government (ndr@communities.gov.uk)
Date: 17 December 2025
For the attention of the business rates section
Dear Chief Finance Officer
This is the sixth business rates information letter to be issued by the Ministry of Housing, Communities and Local Government in 2025. Previous letters are available on the internet at:
https://www.gov.uk/government/collections/business-rates-information-letters
or for archived letters:
This letter covers:
- 2026 Transitional Relief (TR) regulations
- 2026 Supporting Small Business (SSB) scheme guidance
- Film Studios, clarification of guidance
- Retail Hospitality and Leisure multipliers, further information
2026 Transitional Relief regulations
1. The regulations to implement the Transitional Relief scheme for the 2026 revaluation were laid on 15 December. The regulations will remain in draft until confirmed by Parliament. The Regulations and relevant Explanatory Memorandum can be found at:
2026 Supporting Small Business relief scheme guidance
2. Further to BRIL 5/2025, the government has finalised and published guidance for local authorities on the 2026 Supporting Small Business relief scheme. The guidance can be found at:
Film Studio, clarifications made to local authority relief scheme guidance
3. As set out in the Budget, the film studio relief scheme will continue as planned into the 2026 rating list. The film studio relief ensures that eligible film studios pay a maximum of 60% of their gross rates bill. For the avoidance of doubt, the gross rates bill for 2026/27 for the purposes of that calculation will include the 1p Transitional Relief Supplement. The local authority guidance has been amended at paragraph 12 to show this.
4. The film studio relief is only available to certain eligible studios. As the guidance makes clear, the VOA will notify billing authorities whether they have a hereditament in their list which meets the conditions for the relief. The guidance can be found at:
The Retail Hospitality and Leisure (RHL) multipliers, further information
5. Further to BRIL 4/2025 the government laid the regulations and provided guidance for local authorities on the implementation of the new RHL multipliers. The government will publish an additional FAQs document in due course to support local authority delivery. The RHL regulations and guidance can be found at: