The Department of Finance has opened a consultation on proposed changes to the Small Business Rate Relief scheme, seeking views ahead of potential updates for 2026-27.

The Department of Finance has opened a public consultation on the future design of the Small Business Rate Relief (SBRR) scheme, inviting views from businesses, representative bodies and stakeholders ahead of potential changes for the 2026–27 rating year. The consultation runs until 29 January 2026.

SBRR currently provides 20-50% rate relief to business premises with a Net Annual Value (NAV) below £15,000, supporting around 30,000 properties at a cost of £22.5 million annually. The scheme, unchanged since 2012, is now being reviewed to consider whether relief levels should increase and whether eligibility thresholds should be widened in line with inflation and rising operating costs.

The consultation outlines several options, including increasing the percentage reductions for existing NAV bands and extending relief above the current £15,000 cut-off. These proposals are at an early stage and no preferred option has been identified. Final decisions will depend on available Executive funding and the feedback received through the consultation process.

Many businesses in the North West operate from smaller premises that fall within existing SBRR thresholds. Any future adjustments to the scheme may influence annual rate liabilities, cashflow planning and the overall cost of operating from smaller units. The consultation provides an opportunity for businesses to share views on the potential impact of the different options presented.

Consultation Details:

Responses can be made online through the Department of Finance website and all submissions must be received by 11:59pm on 29 January 2026.

Fill out Consultation form here.