Glossary · UK
What is Small Business Rate Relief (SBRR)?
A discount on business rates for small businesses in England that occupy one main property with a low rateable value, worth up to 100% relief for the smallest properties.
Full Definition
Small Business Rate Relief (SBRR) reduces the business rates bill for eligible small businesses in England that occupy just one property with a rateable value below £15,000 (2026/27 thresholds; devolved administrations run separate schemes with different figures -- Scotland's Small Business Bonus Scheme and Wales's Non-Domestic Rates relief). Properties with a rateable value of £12,000 or less get 100% relief (paying no business rates at all), tapering down on a sliding scale to no relief at a rateable value of £15,000. Businesses with a rateable value between £15,000 and £51,000 still have their bill calculated using the lower small business multiplier rather than the standard multiplier, even though they no longer qualify for the percentage relief itself. If a business takes on a second property, it can usually keep SBRR on the main property for 12 months, provided the additional property has a low rateable value and the combined value of all properties stays under a set threshold -- after that, eligibility is reassessed. SBRR must generally be applied for through the local council that issues the rates bill, and is not always applied automatically, so many eligible small businesses have historically missed out simply by not claiming it.