Supporting Small Business relief (SSB)
The 2023 Supporting Small Business (SSB) Relief Scheme will cap bill increases at £600 per year for any business losing eligibility for some or all Small Business Rate Relief (SBRR) or Rural Rate Relief at the 2023 revaluation. SSB Relief was first introduced following the 2017 revaluation to support ratepayers facing bill increases greater than the Transitional Relief caps due to loss of Small Business Rate Relief or Rural Rate Relief.
Ratepayers who have received SSB Relief as a result of the 2017 revaluation will continue to receive relief, if eligible, for 2023-24, SSB Relief will end for these ratepayers on 31 March 2024 without further notice.
Ratepayers who during 2022-23 lost entitlement to Small Business Rate Relief (because they failed the second property test) but have, under the rules for Small Business Rate Relief, been given a 12-month period of grace before their relief ended, can continue on the 2023 SSB Relief Scheme for the remainder of their 12-month period of grace.
There is no second property test for eligibility for the 2023 SSB Relief Scheme.
The discount will end:
- when your bill reaches the amount you would have paid without the scheme
- if the property falls vacant
- if the property is occupied by a charity or Community Amateur Sports Club (CASC)
There is no need to make an application for this relief. If you qualify, we will automatically apply the relief to your account and send you a revised bill. If you think you are entitled to the relief but haven’t received it, please contact the Business Rates team at email@example.com.
Any relief awarded under this scheme will be adjusted if there is a change in your circumstances, for example if you vacate the premises or there is an amendment to the rateable value of your premises.
Supporting Small Business Relief Scheme is subject to the Minimal Financial Assistance limits under the Subsidy Control Act. This means no recipient can receive over £315,000 over a 3-year period. This consists of the current financial year and the 2 previous financial years. Extended Retail Discounts granted in 2021-22 do not count towards the limit. Covid business grants received from local government and any other subsidy claimed under the Minimal Financial Assistance or Small Amounts of Financial Assistance limit over the 3-year period should be counted.
For more information on Subsidy Control please visit the www.gov.uk website.
Last updated Tuesday, 28th March 2023