Written Question·Treasury·UIN 99701

Business Rates: Tax Allowances

Tabled: 15 December 2025
Answered: 19 December 2025
Named Day

Question

Sir Mel Stride

ConservativeCentral Devon

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.

Answer

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 4...

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