Purpose

Decision made and reasons:
 
This
decision adopts the following discretionary business rate relief
scheme.
2026
Supporting Small Business Relief Scheme (2026 SSBR)
This is
a scheme to cover the period 1 April 2026 to 31 March 2029, for
eligible properties occupied by ratepayers losing eligibility for
certain reliefs at the 2026 revaluation.
Eligibility for the relief will be determined based on the
relief received on 31 March 2026, and it will be awarded
automatically if the ratepayer is eligible. No application will be
needed.

Ratepayers will be eligible if on 31 March 2026 they
are receiving:

a.    
Small
Business Rate relief

b.    
40% Retail,
Hospitality and Leisure relief, and/or

c.     
2023
Supporting Small Business relief

 

Charities and Community Amateur Sports Clubs (who
are entitled to 80% mandatory rate relief) are not eligible for
2026 SSBR.

 
The
relief will limit any increase in the business rates bill to the
greater of £800 per year, or the relevant cap within the
transitional relief scheme.
For
ratepayers receiving 2023 Supporting Small Business relief on 31
March 2026, eligibility for 2026 SSBR will end on 31 March
2027.
Other
eligible ratepayers will remain within the 2026 SSBR scheme until
31 March 2029, or until they reach the bill they would have paid
without the scheme.
A
change of ratepayer will not affect eligibility for the
scheme.
Eligibility will be lost (and cannot be regained) if the
property falls vacant, or if it becomes occupied by a charity or
Community Amateur Sports Club.
The
relief is also subject to subsidy control (state aid)
thresholds.
The
detailed guidance for this scheme can be found at
Business Rates Relief: 2026 Supporting Small
Business Relief, local authority guidance –
GOV.UK, and the Council will make
decisions based on the eligibility criteria within that
document.
Authority to make decisions of this type has been delegated to
the Portfolio Holder (Corporate and Commercial) by cabinet decision
CA/78/17.
 

Decision

This report covers new business rate reliefs
that the Government has announced to start from 1 April 2026.
 
The 2026 Supporting Small Business Relief
Scheme will operate from 1 April 2026 to 31 March 2029.
 
From 1 April 2026 there is a general business
rates revaluation, which has the potential to change the rateable
value of any property. There is also the ending of Retail,
Hospitality and Leisure relief, which is being replaced by the use
of a new lower business rates multiplier for these businesses.
 
The Government has put in place a transitional
relief scheme, which phases in large increases caused directly by
increases in rateable value. However, it is also possible for a
change in eligibility for rate relief to cause a bill increase, and
the transitional relief scheme does not help in these
circumstances.
 
This Government is therefore also introducing
a scheme to help ratepayers who would otherwise see large increases
in their bills at the 2026 revaluation as a result of losing some
or all of:
 

Small business rate relief,
40% Retail, Hospitality and Leisure
relief, and/or
2023 Supporting Small Business
relief.

 
As the scheme is designed for a limited period
only, the Government is not making changes to legislation, but
instead providing detailed guidance, and asking local authorities
to use powers under s47 of the Local Government Finance Act 1988 to
set up the schemes. Government will then fully repay the cost of
relief awarded in line with their guidance.