Other exemptions and reliefs for business rates

Supporting Small Business Relief 2023-2024

At the 2022 Autumn Statement the Chancellor announced that the 2023 Supporting Small Business (SSB) scheme will cap bill increases at £600 per year for any business losing eligibility for some or all Small Business Rate Relief (or Rural Rate Relief) at the 2023 revaluation.

SSB was first introduced at the 2017 revaluation to support ratepayers facing bill increases greater than the Transitional Relief caps due to loss of Small Business Rate Relief or Rural Rate Relief.

Charities and Community Amateur Sports Clubs, who are already entitled to mandatory 80% relief, are not eligible for 2023 SSB.

This scheme is automatically applied to qualifying businesses and there is no need to apply.

Guidance and further advice on this scheme can be found on the Gov.uk website.

Previous scheme 2017-2018 to 2021-2022

The Government announced a new scheme in the Spring Budget on 8th March 2017 to support ratepayers whose amount payable has increased significantly in 2017-2018 after the revaluation. This scheme is called Supporting Small Businesses Relief (SSB).

The Supporting Small Businesses relief will ensure that the increase per year in the bills of these ratepayers is limited to the greater of:

1. a percentage increase p.a. of 5%, 7.5%, 10%, 15% and 15% (2017/18 to 2021/22) all plus inflation, or
2. a cash value of £600 per year (£50 per month). This cash minimum increase ensures that those ratepayers paying nothing or very small amounts in 2016-2017 after small business rate relief are brought into paying something.

To qualify

Must have been in receipt of Small Business Rate Relief as at 31 March 2017.

The daily charge for 01-04-2017 (after any transitional relief/surcharge) is more than daily rate for 31-03-2017 plus (£600/365).

If the ratepayer was receiving Small Business Rate Relief extension due to taking on an additional property they will be eligible for the remainder of the 12 month extension period.

In the first year of the scheme, this means all ratepayers losing some or all of their small business rate relief will see the increase in their bill capped at £600. The cash minimum increase is £600 per year thereafter. This means that ratepayers who were currently paying nothing under small business rate relief and are losing all of their entitlement to relief (i.e. moving from £6,000 rateable value or less to more than £15,000) would under this scheme be paying £3,000 in year 5 (2021-2022).

Properties eligible for charity or Community Amateur Sports Club relief or hereditaments which are unoccupied are not eligible for Supporting Small Businesses Relief.

We have automatically applied the relief to affected customers and revised rates bills were issued at the end of August 2017. If you believe you are entitled to this relief, please email us with your account number and address and we will look into the matter for you.