Other Reliefs and Discounts

Supporting Small Business Relief (SSBR) 2026

The Government has introduced a new scheme from April 2026, if your small business has been affected by the 2026 business rates revaluation

Will I qualify for relief?

You may qualify for this relief in 2026 if you lose some or all of the following reliefs:

  • Small Business Rate Relief (SBRR)
  • 40% Retail, Hospitality and Leisure Relief
  • 2023 Supporting Small Business Relief

The relief does not apply to unoccupied properties, or to charities or community amateur sports clubs.

What will I get?

If you qualify for supporting small business relief, the increase in your bill in each financial year will be no more than the greater of the following:

  • £800 or
  • The cap in the table below, based on the rateable value of your property
Rateable value 2026/27 2027/28 2028/29
up to £20,000 5% 10% plus inflation 25% plus inflation
£20,001 to £100,000 15% 25% plus inflation 40% plus inflation
Over £100,000 30% 25% plus inflation 25% plus inflation

When will the relief end?

If you have lost small business rate relief or retail hospitality and leisure relief, you will remain in the scheme for:

  • three years or
  • until your bill reaches the amount you would have paid without the scheme

If you qualify for this relief because of the 2023 supporting small business scheme, the relief will apply in the 2026/27 financial year only.

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.

How do I apply?

If you qualify for the supporting small business relief, it will be applied to your bill automatically.

If you think you are entitled to the relief but haven’t received it, contact the Business Rates team.

Subsidy control

If you receive money from the supporting small business rate relief scheme, it is likely that it will be seen as a subsidy from the government.

That means you will need to make sure you meet the UK’s domestic and international subsidy control rules around this payment.

To find out more, you can read about 2026 Supporting Small Business Relief on the Government website

Refusal of relief

If we have applied the relief and you do not wish to receive it, you can choose to refuse the relief.

Download and complete the form and send to us at BR@gloucester.gov.uk. You must include the Business Rate account reference number in your email to us and the word reference in the subject of your email. For example 'Reference [Your Business Rate number]'

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