Business Rates: Tax Allowances
The question
To ask the Chancellor of the Exchequer, whether 2026-27 business rate transitional reliefs should be calculated using base liabilities which include the application of Retail, Hospitality and Leisure rate relief in 2025-26.
Answered by Dan Tomlinson
The government has announced support for those losing RHL relief through an expanded Support Small Business scheme which caps bill increases at the higher of £800 or the relevant TR cap. The SSB cap applies to the ratepayers’ current bill, including the 40% RHL relief they are currently receiving, before changes in other reliefs and local supplements.
This is part of a generous support package worth £4.3 billion over the next 3 years, including support to help ratepayers to transition to their new bill.
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