Business rates reductions and exemptions

Supporting Small Business Relief

1 April 2023 to 31 March 2026

The Government is providing funding to local authorities so that they can provide relief to those ratepayers facing large increases in business rates charge as a result of the loss of Small Business Rates Relief or 2017 Supporting Small Business Relief at the 2023 revaluation. This relief is in addition to the Transitional Relief arrangements introduced 1 April 2023.

Entitlement to Supporting Small Business Relief is automatically calculated and granted to eligible ratepayers.

Please note that this relief will cease at the end of the 2025/2026 financial year.

This relief is administered under the local discount powers contained in Section 47 of the Local Government Finance Act 1988.

Eligibility criteria

  • Entitlement to Small Business Rate Relief or 2017 Supporting Small Business Relief been lost wholly or in part at the 2023 Revaluation.
  • The property is occupied.
  • Subject to Subsidy limits.

Exclusions

  • The property is unoccupied.
  • The property is occupied by a charity or a Community Amateur Sports Club.
  • Ratepayers who received 2017 Supporting Small Businesses Relief in financial year 2022/2023 are not eligible for 2023 Supporting Small Business Relief from financial year 2024/2025 onwards.  

For more information please read the Policy for all Discretionary Relief (excluding charities & not for profit organisations)

View a print version

Business rates team

Telephone: Monday, Wednesday, Thursday, Friday, 9am – 12noon, Tuesday 10am - 12noon

Address: Lythalls Lane Industrial Estate
Coventry
CV6 6FL

Telephone: 024 7683 2525