You can get supporting small business relief 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
What you will get
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 | 5% |
| £20,001 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
Your council will adjust your bill if you're eligible.
Example 1
Barbara has a pub in England. In the 2025 to 2026 billing year, her property's rateable value was £50,000. Her business rates bill before any relief was £24,950.She got 40% off her business rates bill with retail, hospitality and leisure relief. So her final bill was £14,970.
In the 2026 to 2027 billing year, her property's rateable value is £110,000. This means that with supporting small business relief her bill will go up by no more than £800 or 30% (whichever is greater). 30% of £14,970 (her final bill for the 2025 to 2026 tax year) = £4,491. This is more than £800 so Barbara's bill will be:
£14,970 (her final bill for the 2025 to 2026 tax year) + £4,491 (30% of her final bill) = £19,461
Example 2
Ramesh has a gift shop in England. In the 2025 to 2026 billing year, his property's rateable value was £15,000. His business rates bill before any relief was £7,485.He got 40% off his business rates bill with retail, hospitality and leisure relief. So his final bill was £4,491.
In the 2026 to 2027 billing year, his property's rateable value is £20,000. This means that with supporting small business relief his bill will go up by no more than £800 or 5% (whichever is greater). 5% of £4,491 (his final bill for the 2025 to 2026 tax year) = £225. This is less than £800 so Ramesh's bill will be:
£4,491 (his final bill for the 2025 to 2026 tax year) + £800 = £5,291
