Decision Maker:

Outcome:

Is Key Decision?: No

Is Callable In?: Yes

Date of Decision: February 23, 2026

Purpose:

Content: Salford City Council - Record of Decision   I, Councillor Youd, Deputy City Mayor and Lead Member for Finance, Support Services and Regeneration, in exercise of the powers contained within the City Council Constitution, do hereby approve:   The arrangements for:   §  Introducing a 2026 Supporting Small Business Relief scheme to assist businesses that lose eligibility for Small Business Rate Relief, Supporting Small Business (2023) Relief, and/or Retail Relief as a result of the 2026 Revaluation.   Using Local Authority discretionary relief powers under section 47 of the Local Government Finance Act 1988 (as amended).   The Reasons are: On 26 November 2025, the government announced a new Supporting Small Business (SSB) relief scheme which will cap Business Rates bill increases at £800 per year or the relevant caps limit on increase within transitional relief whichever is the greater to help those ratepayers who at the 2026 revaluation are seeing large increases in their bills as a result of losing some or all of their   a.     Small Business Rate Relief, b.     40% Retail Hospitality and Leisure Relief, and/or c.     2023 Supporting Small Business Relief.   The scheme also provides a 1 Year Extension to ratepayers receiving 2023 Supporting Small Business (SSB) Scheme on 31.3.26    Options considered and rejected were: It is for individual local billing authorities to adopt a local scheme and determine in each individual case when, having regard to government guidance, to grant relief under section 47 of the Local Government Finance Act 1988, to grant 2026 Supporting Small Business Relief.   Assessment of Risk: Key administrative risks have been identified in implementing the 2026 Supporting Small Business Relief (SSBR) scheme, along with proposed mitigation measures to ensure the scheme is delivered compliantly and effectively within the 2026/27 annual billing cycle. A significant risk is the potential failure to support eligible businesses, resulting in inaccurate 2026/27 bills being issued at the start of the financial year.   The source of funding is: The Local Authority will be compensated for the cost of granting this relief via a section 31 grant from government. In addition, the Government will fund the associated new burdens, including the administrative and software costs required for implementation.   Legal Advice obtained: Barbara Gora, Head of Regulatory and Enforcement Services ( Legal) The Council has a statutory duty to bill and collect business rates. It is a legal requirement that the Council determines eligibility for reliefs with reference to guidance issued by the Secretary of State.   Financial Advice obtained: David Eden Finance Manager The awarding of supporting small business relief will reduce the amount of business rates income to be collected. The current estimated value of the relief for 2026/27 is £4,947,987. The government guidance confirms that authorities will be reimbursed for the actual cost of granting this relief through section 31 grant. Therefore, as long as all of the requirements in the guidance for the awarding of the relief are followed, there should be no overall financial impact on the council.   Procurement Advice obtained: NA   HR Advice obtained: NA   Climate Change Advice obtained: NA   The following documents have been used to assist the decision process: Business Rates Relief: 2026 Supporting Small Business Relief, local authority guidance - GOV.UK   Contact Officer:       Jane Betts, Service Manager Business Rates                                                     Jane.betts@salford.gov.uk     This decision is not subject to consideration by another Lead Member.   The appropriate scrutiny panel to call-in the decision is the Overview & Scrutiny Board.     Signed: Councillor Youd              Dated: 23rd February 2026 Deputy City Mayor and Lead Member for Finance, Support Services & Regeneration     This decision was published on 24th February 2026.   This decision will come into force at 4.00 p.m. on 3rd March 2026, unless it is called-in in accordance with the decision-making process rules.