Supporting Small Business Relief Scheme 2023

The supporting small businesses relief will help those ratepayers who, as a result of the change in their rateable value at the 2023 revaluation, are losing some, or all of their Supporting Small Business Relief and, as a result, are facing large increases in their bills.

To support these ratepayers, the Supporting Small Businesses Relief will ensure that the increase in the bills is limited to a cash value of £600 per year. This cash maximum increase ensures that those ratepayers do not face large bill increases in 2023/24 after transitional relief and small business rates relief (as applicable) have been applied. The 2023 rating list Supporting Small Business Relief scheme ends on the 31st March 2026, however a one year extension has been confirmed. This means these businesses will only see a £600.00 increase for the 2026/27 financial year.

Supporting Small Business Relief Scheme 2026

The new scheme of Supporting Small Business Relief will apply to any of the below:

• Accounts which have lost some or all of their Small Business Rates Relief as a result of the 1st April 2026 revaluation.
• Accounts which have lost some or all of their Rural Rates Relief as a result of the 1st April 2026 revaluation.
• Accounts which are in receipt of Retail, Hospitality & Leisure Relief on the 31st March 2026.
• Accounts which are in receipt of Supporting Small Business 2023 on the 31st March 2026.

For businesses where any of the above apply, your Business Rates bill will not rise by either more than £800 per annum OR the relevant caps within transitional relief whichever is the greater. The relief will continue for either 3 years or until you reach the bill charge that you would pay without the scheme. Change of ratepayer will not affect eligibility for the supporting small business scheme but eligibility will be lost if the property is empty or becomes occupied by a charity or a Community Amateur Sports Club.

In most circumstances this will start on the 1st April 2026, however businesses on the previous 2023 scheme will benefit from 1 final year at an increase of £600. The supporting small business scheme will end for those eligible for the 2023 scheme on 31st March 2027.

Important: There is no double relief

If you receive 2026 Supporting Small Businesses Relief:

Small Business Rate Relief or Rural Rate Relief must not be applied again. This prevents the same relief being counted twice.

EXAMPLE:

A business:

• Had a rateable value of £3,000 in 2025/26 (paid £0)
• Increases to £14,000 in 2026/27

Before the 2026 Supporting Small Businesses Relief, the bill would be:

• £6,188 before reliefs
• £1,572 after Transitional Relief
• £1,048 after Small Business Rate Relief

With the 2026 Supporting Small Businesses Relief, the bill for 2026/27 would be reduced to £800.

No further Small Business Rate Relief would apply to this amount.

Subsidy Control Information

The Supporting Small Businesses Relief scheme counts as a subsidy and must follow UK subsidy control rules.

• Businesses can receive up to £315,000 in minimal financial assistance over a rolling three?year period
• If it appears this limit would be exceeded, the Council must withhold the relief
• Individual subsidies over £100,000 must be published on the UK subsidy control database

If this relief is not showing on your annual bill but you think you may be eligible then please contact Revenues:

• Email: ndr@stratford-dc.gov.uk
• Telephone: 01789 260993