Business rate relief
Chapters in this topic
- Introduction to business rate relief
- Relief for small businesses
- Empty premises
- Partly occupied premises
- Charities, sports clubs and non-profit organisations
- Rural businesses
- Relief for businesses in hardship
- Retail, Hospitality and Leisure Relief
- Supporting Small Business Relief (SSB26) and Transitional Relief
- Heat Networks Relief
- Improvement Relief
Supporting Small Business Relief (SSB26) and Transitional Relief
You can get supporting small business relief (SSB26) if both of the following apply:
- your business property’s bill will increase when the next revaluation happens on 1 April 2026
- you’ve lost some or all of your small business rate relief, rural rate relief, retail hospitality and leisure relief or 2023 supporting small business relief
Supporting Small Business Relief 2026 (SSB26) will apply for 3 years or until you bill reaches the full amount set by the revaluation.
If you were in receipt of Supporting Small Business Relief 2023 (SSB23) the SSB26 relief will end after 1 year.
If you’re eligible, your bills will go up by no more than £800 or the percentage caps listed in the table (whichever is greater) for the 2026 to 2027 tax year.
Rateable value | 2026 to 2027 |
|---|---|
Up to £20,000 (£28,000 in London) | 5% |
£20,001 (£28,001 in London) 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
- rural rate relief
- retail hospital and leisure relief
- 2023 supporting small business relief
Transitional relief limits how much your bill can change each year as a result of business rates revaluation.
You’ll get transitional relief if your rates go up or down by more than a certain amount. This means changes to your bill are phased in gradually.
How much your bill can change by from one year to the next depends on both:
- your property’s rateable value
- whether your bill is increasing or decreasing as a result of revaluation
You stop getting transitional relief when your bill reaches the full amount set by a revaluation.
If your bill is increasing from 1 April 2026:
Rateable value | 2026 to 2027 | 2027 to 2028 | 2028 to 2029 |
|---|---|---|---|
Up to £20,000 (£28,000 in London) | 5% | 10% plus inflation | 25% plus inflation |
£20,001 (£28,001 in London) to £100,000 | 15% | 25% plus inflation | 40% plus inflation |
Over £100,000 | 30% | 25% plus inflation | 25% plus inflation |
Transitional Relief Supplement – a 1p supplement to the relevant tax rate for ratepayers who do not receive Transitional Relief or the Supporting Small Business scheme to partially fund Transitional Relief. This will apply for one year from 1 April 2026.
For further information can be found at Introduction to business rates on GOV.UK.
We have automatically identified those ratepayers who should receive these reliefs and have applied it to their bill. If you feel that you qualify for these reliefs but it is not showing on your bill, please email us at businessrates@midkent.gov.uk.
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