Guidance

Business Rates Relief: 2026 Supporting Small Business Relief, local authority guidance

​​This guidance is intended to support billing authorities in administering the 2026 Supporting Small Business Relief scheme.​

From:
Ministry of Housing, Communities and Local Government
Published
15 December 2025

Applies to England

Documents

Business Rates Relief: 2026 Supporting Small Business Relief, local authority guidance

HTML

Annex A: Recalculation of BL for 2026SSBR excluding 23TR

PDF, 95.9 KB, 3 pages

Details

​At the 2025 Autumn Budget the Chancellor 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, including Small Business Rate Relief and Rural Rate Relief, and 40% Retail, Hospitality and Leisure Relief at the 2026 revaluation.

Updates to this page

Published 15 December 2025

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