Business rates reductions

At the 2025 Autumn Budget the Chancellor announced the 2026 SSBR scheme that will cap bill increases for eligible businesses at £800 per year or the relevant caps within transitional relief, whichever is the greatest.

The transitional limits are: 

* The percentages in these years will also be adjusted for inflation

Note - Small properties are those with rateable value up to and including £20,000, medium properties above £20,000 and up to and including £100,000 and large properties above £100,000.

2026 SSBR will help those ratepayers who at the revaluation are seeing large increases in their bills as a result of losing some or all of their:

• Small Business Rate Relief or Rural Rate Relief
• 40% Retail Hospitality and Leisure Relief, and/or
• 2023 Supporting Small Business Relief

Charities and Community Amateur Sports Clubs, who are already entitled to mandatory 80% relief, are not eligible for 2026 SSBR.

For those ratepayers receiving 2023 SSB relief on 31 March 2026 any eligibility for 2026 SSBR will end on 31 March 2027. All other eligible ratepayers remain in 2026 SSBR for either three years or until they reach the bill they would have paid without the scheme.

A change of ratepayers will not affect eligibility for the Supporting Small Business scheme, but eligibility will be lost if:

• the property falls vacant or
• becomes occupied by a charity or Community Amateur Sports Club

When calculating 2026 SSBR any transitional relief in place for 2025/26 must be ignored.

More detailed guidance about the scheme as published by the Government can be found on GOV.UK

Bolton Council will automatically calculate any entitlement to 2026 SSBR. You do not need to apply for it.