Supporting small businesses relief
How we work out the relief
Supporting small businesses relief is available for 2017/18 to 2021/22 only. It is subject to state aid de minimis rules.
We will work out the relief and apply any other relief after supporting small businesses relief.
The increase per year for eligible ratepayers is the greater of a specified percentage plus inflation or £600 per year.
Ratepayers on the supporting small businesses relief scheme whose 2017 rateable values are £51,000 or more will not be liable to pay the supplement to fund small business rate relief.
Ratepayers stay in the supporting small businesses relief scheme for five years. Or until they reach the bill they would have paid without the scheme.
If there is a change of circumstances at any time, we will work out the relief again. The change of circumstances could happen during the year in question or during a later year.
Separate rules apply where there is a change in rateable value.