Business rates reductions
You may be eligible for a reduction in your Business Rates. Some reliefs are applied automatically, while others require an application.
Quick links
Small Business Rate Relief (SBRR)
Small business rates relief is awarded based on the rateable value of the property and the number of properties a business occupies.
Eligibility
- One property in England with a rateable value under £15,000 (exceptions apply)
- When you get a second property, you’ll keep getting any existing relief on your main property for 3 years.
You can still get small business rate relief on your main property after this if both the following apply:
- None of your other properties has an RV over £2,899.
- The total RV of all properties is under £20,000 (or £28,000 in London).
Relief amounts
- 100 per cent discount for properties up to £12,000
- Tapered relief for properties from £12,001 to £14,999
Apply for Small Business Rates Relief
Charity and Non-Profit Relief
Charities and Community Amateur Sports Clubs (CASCs)
- May be eligible for 80% mandatory relief when used for charitable purposes
- May receive additional discretionary relief
Non-profits
May receive mandatory and/or discretionary relief for all or part of their bill
Conditions
- Awards last 12 months or until 31 March
- May be extended without review
Apply for charity relief online
Retail, Hospitality and Leisure Relief Scheme
The Retail, Hospitality and Leisure (RHL) Relief scheme has ended and has been replaced by two new, lower RHL multipliers used to calculate your 2026/27 bill. These multipliers will be automatically applied when your bill is calculated.
If you believe your bill has been calculated using the wrong multiplier, please contact us to discuss your account.
2025/26 Scheme:
- 40 per cent relief for eligible occupied properties
- Cash cap: £110,000 per business
Conditions:
- Automatically applied if eligible
- Must comply with subsidy control rules
You can find more information on the GOV.UK website.
Email the Business Rates team if your business exceeds the cap or subsidy limits.
Pubs and Live Music Venues Relief
From 2026-27, all pubs and live music venues will benefit from a 15% business rates relief. Their bills will then be frozen in real terms for a further two years. Eligible accounts have been automatically awarded the relief. Please contact us if you believe you should have received it but haven’t.
Further guidance on the proposed scheme is available at the Pubs and Live Music Venues Relief - GOV.UK.
Supporting small businesses 2026
Who qualifies?
Businesses losing Small Business Rate Relief (SBRR) , Rural Rate Relief, 40% Retail Hospitality and Leisure Relief, and/or the 2023 Supporting Small Business Relief.
Relief details:
- Increases capped at £800 per year or the relevant caps within transitional relief whichever is the greater.
- Automatically applied if eligible
- Ends after 3 years or when full bill is reached
- For those ratepayers receiving 2023 SSB relief on 31/3/26 (including those also receiving SBRR, Rural Rate Relief and/or RHL Relief on 31/3/26), any eligibility for 2026 SSBR will end on 31 March 2027.
You are not eligible if:
- Property becomes vacant
- Occupied by a charity or Community Amateur Sports Club
You can read the full guidance here Supporting Small Business Relief 2026
Supporting small businesses
Who qualifies?
Businesses losing SBRR, Rural Rate Relief, or 2017 SSB relief due to the 2023 revaluation
Relief details
- Increases capped at £600 per year
- Automatically applied if eligible
- Ends after three years or when full bill is reached
You are not eligible if
- Property becomes vacant
- Occupied by a charity or Community Amateur Sports Club
Transitional relief
What is it?
Limits how much your bill can increase after a revaluation
How it works
How much your bill can change by from one year to the next depends on your property's rateable value. You will stop getting transitional relief when your bill reaches the full amount set by a revaluation. This will be automatically awarded to your account.
From 1 April 2026, transitional limits caps will be set at:
| 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
|
Unoccupied property relief
If you get empty property relief, you do not have to pay business rates on your empty property for 3 months. The relief starts from when the property becomes empty. After this time, most businesses must pay full business rates.
The following properties can get extended empty property relief:
- industrial premises (for example warehouses) are exempt for a further 3 months
- listed buildings - until they’re reoccupied
- buildings with a rateable value under £2,900 - until they’re reoccupied
- properties owned by charities - only if the property’s next use will be mostly for charitable purposes
- Other exemptions available - contact the Business Rates team
Partly occupied relief
Eligibility
Property is only partly occupied for a short time
Relief
May be granted for the unoccupied part (up to three months, or six for industrial)
A Revenues Inspector must visit the property. Retrospective claims are not accepted.
Hardship relief
What is it?
Discretionary relief for businesses facing financial hardship
How to apply
- Contact the Business Rates team for a form
- Each case is assessed individually with regard to the interests of the council taxpayers.
Improvement Relief
What is it?
12 months’ relief from increased rates due to qualifying improvements
Eligibility
- Works completed between 1 April 2024 and 31 March 2028
- VOA will issue a certificate if eligible
No application needed – relief is applied automatically if conditions are met.
You can find more information on the GOV.UK website.
Film Studios Relief
What is it?
40 per cent relief on gross business rates until 2034
Eligibility
- Property used for film/TV production
- Must fall under specific VOA categories (e.g. sound stages, campus sites)
Contact the Business Rates team with evidence if you believe your property qualifies.
You can find more information on the GOV.UK website.
Business rates relief policy
Read the full Business Rates Relief Policy, including the criteria and guidance used by council officers and elected members.
Subsidy control
If your organisation has received an award of discretionary relief and the total amount of subsidies received will exceed the relevant subsidy control thresholds or cash caps, you must notify the council immediately so that a full determination can be made.
Under the UK Subsidy Control Act 2022, an economic actor may receive up to £315,000 in subsidies over a rolling three-year period (including the current financial year and the two previous financial years). This is known as the Minimal Financial Assistance (MFA) threshold
Discretionary reliefs are generally considered subsidies under the Act. This includes reliefs such as:
- Retail, Hospitality and Leisure (RHL) Relief
- Supporting Small Business Relief
- COVID-19 Additional Relief Fund (CARF)
Retail, Hospitality and Leisure relief has a cash cap of £110,000. Therefore, no business at the group company level can go over this. Businesses must ensure they do not exceed this cap across all properties and local authorities.
It is the ratepayer’s responsibility, on a self-assessment basis, to monitor their subsidy receipts and notify the council if they exceed the MFA threshold. If the threshold is not exceeded, no action is required.
The new UK subsidy control regime came into effect on 4 January 2023. It allows public authorities, including local councils, to award subsidies tailored to local needs, provided they comply with the UK’s international obligations and the framework set out in the Subsidy Control Act
For more information, please refer to the UK Subsidy Control Statutory Guidance.