Supporting Small Business Relief

In 2026 the Supporting Small Business Relief (SSB) scheme is designed to limit the increases in bills for ratepayers who were in receipt of one or more of the following reliefs on 31/03/2026 and are set to lose some or all of that relief on 01/04/2026 as a result of revaluation:

  • Small business rates relief.
  • Retail, hospitality and leisure relief.
  • Rural rate relief.
  • 2023 supporting small business relief.

Ratepayers eligible for the 2026 SSB scheme will have the increase in their bill capped by the higher of £800, or by the caps for their property size defined in the transitional relief scheme for 3 years seen below:

Year             Small                         Medium                            Large             

2026/27       5.0%                           15.0%                               30.0%

2027/28       10.0%                         25.0%                                25.0%

2028/29       25.0%                         40.0%                                25.0%

For ratepayers who are eligible for 2026 SSB but had 2023 SSB in place on 31/03/2026 the 2026 scheme will only last for 1 year. 

Ratepayers who during 2025/26 lost entitlement to Small Business Rate Relief (because they failed the second property test) but have, under the rules for Small Business Rate Relief, been given a 12 month period of grace before their relief ended (or 3 years from 27 November 2025) - can continue on the 2026 SSB Relief Scheme for the remainder of their period of grace subject to legislative change.

SSB will end if:

  • The property becomes vacant.
  • The property becomes occupied by a charity of community amateur sports club (CASC).
  • Your bill reaches the amount you would pay without SSB.

You do not need to apply for SSB, we will apply it automatically however if you feel you are eligible and haven’t received it, please contact us at businessrates@testvalley.gov.uk or 01264 368000.

Subsidy Control

Supporting Small Business Relief Scheme is subject to the Minimal Financial Assistance thresholds under the Subsidy Control Act. This means no recipient can receive over £315,000 over a 3-year period (consisting of the current financial year and the 2 previous financial years). Any other subsidies claimed under the Small Amounts of Financial Assistance limit of the Trade and Cooperation Agreement should be counted under the £315,000 allowance.

If you exceed these limits, you can contact us to refuse the relief.