Supporting Small Business relief (SSB)

This scheme helps small businesses who have lost some or all of their small business rate relief or rural rate relief following the revaluation so that businesses will see their bill increase by more than £600 per year increase limited to 5%, 7.5%, 10%, 15% and 15% from 2017/18 to 2021/22 plus inflation or £600 per year whichever is greater.

The scheme was to last for 5 years from 01 April 2017 to 31 March 2022, but as the revaluation has been postponed to April 2023, the Government has announced an extension to the  SSB scheme for 2022/23.  Guidance states that relief in 2022/23 must be applied after all other reliefs.

The discount will end:

  • when your bill reaches the amount you would have paid without the scheme
  • if the property falls vacant

There is no need to make an application for this relief. If you qualify we will automatically apply the relief to your account and send you a revised bill. If you think you are entitled to the relief but haven’t received it, please contact the Business Rates team.

Any relief awarded under this scheme will be adjusted if there is a change in your circumstances, for example if you vacate the premises or there is an amendment to the rateable value of your premises.

Subsidy control

The Supporting Small Business (SSB) relief scheme is likely to amount to subsidy.  Article 364 of the TCA allows an economic actor (e.g. a holding company and its subsidiaries) to receive up to 325,000 Special Drawing Rights (£343,000 as at 9 December 2021) in a three-year period (consisting of the 2022/23 financial year and the two previous financial years).  Expanded Retail Discount granted in either 2020/21 or 2021/22 does not count towards the £343,000 allowance but BEIS business grants (throughout the 3 years) and any other subsidies claimed under the Small Amounts of Financial Assistance limit should be counted.

Refusal of relief

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

Supporting Small Business relief (SSB) & 2023 rating list

The Government has announced that from 01/04/2023, ratepayers who lose their Small Business Rates relief or Rural Rate relief due to the revaluation, will have their increase capped at £600 per year.

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Page last reviewed: 14 December 2022