Supporting small business rate relief 2023

From 1 April 2023, the supporting small business rate relief scheme was introduced to assist ratepayers who had lost some or all of their entitlement to small business rate relief or rural rate relief as a result of the 2023 revaluation.

The scheme provided a cap of £600 on bill increases for the 2023/2024, 2024/2025 and 2025/2026 financial years for eligible ratepayers.

If you were receiving supporting small business rate relief 2023 on 31 March 2026, the scheme has been extended for a 12 month period and will cease with effect from 31 March 2027. The relief is subject to the same thresholds as the supporting small business rate relief scheme 2026.

View government guidance on supporting small business relief 2023.

Supporting small business rate relief 2026

From 1 April 2026, the supporting small business rate relief scheme has been introduced to assist ratepayers who had lost some or all of their entitlement to small business rate relief or rural rate relief as a result of the 2026 revaluation or are facing large increases due to the loss of the retail, hospitality or leisure relief, which ceased on 31 March 2026.

The relief limits the increase in charge by either £800 or the relevant caps within transitional relief, whichever is the greater.

The relevant caps are:

• An increase of 5% for those with rateable values of £20,000 or below
• An increase of 15% for those with rateable values above £20,000 but below £100,001
• An increase of 30% for those with rateable values above £100,000

The relief will cease on the account if the property becomes unoccupied or occupied by a charity or community amateur sports club, and will not be reinstated if the property becomes reoccupied.

This relief amounts to a state subsidy and is subject to the Minimum Financial Assistance thresholds established by the Subsidy Control Act 2022. These thresholds allow you (including any subsidiary companies) to receive up to £315,000 in financial assistance over three years, including the 2026/27 financial year.

If you believe this award has led you to breach these thresholds, please email businessrates@herefordshire.gov.uk immediately so your award can be reduced or removed as applicable.

How to refuse supporting small business rate relief

If you want to refuse supporting small business rate relief, email us at businessrates@herefordshire.gov.uk and we'll send you a revised bill.

View government guidance on supporting small business rate relief 2026.