The 2023 Supporting Small Business (SSB) Relief Scheme will provide support to cap bill increases to £600 per year for any business losing eligibility for some or all Small Business Rate Relief (SBRR) or Rural Rate Relief following the 2023 revaluation.
This relief scheme is likely to count as a subsidy, so can only be claimed if the business has not already exceeded the permitted UK Subsidy Control legislation, specifically the Minimal Financial Assistance limit (MFA).
The responsibility lies with the business, on a self-assessment basis, that by accepting the relief, they will not breach the MFA limit.
UK Subsidy Control – Minimal Financial Assistance explained
The SSB relief scheme is likely to amount to a subsidy and therefore any award under this scheme will need to comply with the new UK Subsidy Control legislation, which came into effect on 4 January 2023. The UK Subsidy Control Act allows a business at economic actor level (e.g. a holding company and its subsidiaries) to receive up to £315,000 in subsidies over a three-year rolling period (consisting of the current financial year and the two previous financial years) under the Minimal Financial Assistance limit (MFA).
Please note when calculating the amount of subsidies received, the Extended Retail Discounts granted in 2022/23 do not count towards the limit. BEIS Covid business grants received from local government and any other subsidy claimed under the Small Amounts of Financial Assistance limit of the Trade and Cooperation Agreement should be counted.
MFA subsidies awarded above £100,000 are subject to transparency requirements. This is not cumulative per beneficiary but applies per subsidy award. This means all individual subsidy awards of over £100,000 will be entered by the Local Authority onto the subsidy control database.
Further explanation of the current UK Subsidy Allowance thresholds and requirements for declaring subsidies received during discretionary relief applications is available on our subsidy webpage.
Small Business Rates Relief (SBRR) explained
Small business rate relief (SBRR) is available to ratepayers who occupy one property in England with a rateable value of up to £15,000. You can find your property’s rateable value on the Valuation Office Agency website
A property with a rateable value under £12,000 will have 100% relief applied, and properties between £12,001 to £15,000 will have relief applied on a sliding scale from 100% to 0%.
Generally, this percentage reduction (relief) is only available to ratepayers who occupy either:
one property, or
one main property and other additional properties providing those additional properties each have a rateable value which does not exceed the limit set in regulations.
Certain changes in circumstances will need to be notified to the local authority by the ratepayer who is in receipt of relief, including:
the property falls vacant
the ratepayer taking up occupation of an additional property, and
an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of the local authority which granted the relief.
Eligibility explained
Received Supporting Small Business Relief 2017
SSB Relief was first introduced following the 2017 revaluation to support ratepayers facing bill increases greater 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.
There is no second property test for eligibility for the 2023 SSB Relief Scheme.
2022-2023 Small Business Rates relief ending
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 twelve month period of grace before their relief ended, can continue on the 2023 SSB Relief Scheme for the remainder of their twelve month period of grace.
Supporting Small business relief 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)
Do I need to apply for the SSB relief?
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
To be eligible for the relief you need to already be in receipt of Small Business Rate Relief (SSBR) as at 31 March 2023. You can check this on your business rates bill and if necessary you can request a copy bill.
If you were in receipt of SSBR but have not received this support, please contact us using the form below.
If you were not in receipt of SSBR as at 31 March 2023 but think you might be eligible, please refer to our Small Business Rates Relief guidance page for qualifying criteria and the online application form. You can also find the property’s rateable value on the Valuation Office Agency website.
Can I refuse SSB being awarded?
Yes, you should notify us immediately to refuse SSB being applied to your bill.
This may be because by receiving this relief and / or have already received other subsidies totalling more than £315,000 in the rolling three-year period (2023/2024 year and the two previous financial years) which would mean your business at group level would exceed the UK Subsidy Control Minimal Financial Assistance limit.
You can notify of this using the form below, so that we can withdraw the relief.