Supporting small business relief

In the Autumn budget set out by the Chancellor on 26 November 2025, it was announced that the Supporting Small Business (SSB) scheme will continue for the financial year 2026/27. The scheme will run for the financial years 2026/27, 2026/27, and 2027/28. 

Eligible Businesses will see their bills go up by no more than £800 or the percentage caps listed in the table below (whichever is greater) for the financial year 2026/2027.

Rateable value                       2026 to 2027
Up to £28,000    5%          
£28,001 to £100,000 15%         
Over £100,000                        30%         

This is compared to your bill in 2025 to 2026 and includes the following:

  • any small business rate relief
  • retail hospital and leisure relief
  • 2023 supporting small business relief

 An example of the relief being applied is given below.

Barbara has a cafe in England. In the 2025 to 2026 billing year, her property’s rateable value was £50,000. Her business rates bill before any relief was £24,950. 

She got 40% off her business rates bill with retail, hospitality and leisure relief. So her final bill was £14,970. 

In the 2026 to 2027 billing year, her property’s rateable value is £110,000. 

This means that with supporting small business relief her bill will go up by no more than £800 or 30% (whichever is greater). 

30% of £14,970 (her final bill for the 2025 to 2026 tax year) = £4,491

This is more than £800 so Barbara’s bill will be £14,970 (her final bill for the 2025 to 2026 tax year) + £4,491 (30% of her final bill) = £19,461

Please note that you do not need to apply for this relief and that it will be automatically applied to your account. 

Full guidance for the relief on the GOV.uk website