Small Business Transitional Relief (SBTR) is available to ensure that properties that lost eligibility to Small Business Bonus relief or Rural Rates relief do so in a phased manner.
The maximum increase in the rates liability, relative to 31 March 2023, will be capped at £1,800 in 2025-26. The cap was £600 in 2023-24 and £1,200 in 2024-25.
The SBTR cap will apply if the 2023 revaluation meant that you:
- are no longer eligible for the Small Business Bonus Scheme
- saw a reduction in your eligibility for the Small Business Bonus Scheme
- are no longer eligible for Rural Rates Relief
To be eligible for this relief, the property requires to have been shown in an entry on the valuation roll on both 31 March 2023 and 1 April 2023. Properties with a nil rateable value on 1 April 2023, or on 31 March 2023 are not eligible.
This relief must be applied for. If you were granted this relief in 2023-24, or 2024-25 you don't need to reapply in 2025-26.
Apply for Small Business Transitional Relief
You can apply online using our Small Business Transitional Relief form. If you need any assistance, contact Customer Advice and Support Service.