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.​

Applies to England

Documents

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
Last updated 22 December 2025 href="#full-history">+ show all updates
  1. Replacing Annex A PDF with a new version

  2. First published.

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