Business rates support schemes, including Small Business Rate Relief, Back in Business, and rural ATMs exemptions, are extended until 31 March 2027.
The non-domestic rate support schemes have been extended for the 2026-27 financial year. See details below on each rate support scheme, who is eligible, and what support is available.
Small Business Rate Relief (SBRR)
The SBRR provides different levels of rate relief based on the business property’s Net Annual Value (NAV). Qualifying businesses will automatically receive rate relief on their annual bill for the duration of the support scheme.
How much support is available?
There are three levels of SBRR
- business properties with a NAV of £2,000 or less will receive a reduction of 50% rate relief
- business properties with a NAV of more than £2,000 but not more than £5,000 will receive 25% rate relief
- business properties with a NAV of more than £5,000 but not more than £15,000 will receive a 20% rate relief
There are a number of exclusions for SBRR.
For full details, see Small Business Rate Relief.
Back in Business
The Back in Business rate support scheme has been created to encourage business ratepayers to consider taking on empty retail premises when seeking a business property.
Eligibility
To benefit from the scheme, you must meet the following eligibility criteria
- you have begun occupation of business premises on or after 1 April 2024
- the business premises you now occupy were previously unoccupied for a minimum of 12 months prior to the date you occupied the property
- the business premises were previously valued for rates and used for retail purposes; or
- if premises were never occupied, you may still be entitled if the premises could reasonably have been used for retail purposes.
Rates discount
The rates discount of 50% is granted for up to 24 months beginning on the day on which the retail unit becomes occupied.
You’ll need to apply for this rate support.
For full details, see Back in Business rate support.
Rural ATM exemptions
Some non-domestic premises that are exempt or partially exempt from rates, including ATMs in designated rural wards.
For further information, see business rates and types of premises.
Find support for business rates
Read our guidance for details on all available help with business rates.
First published 12 March 2026
