Properties with a rateable value below £12,000 receive 100% relief, with tapered relief available up to £15,000.
Businesses occupying more than one property may still receive SBRR on their main property if no additional property has a rateable value above £2,899 and the combined rateable value remains below £20,000 (or £28,000 in London).
A business taking on a second property keeps SBRR on its original property for three years from 2026, offering added stability during expansion.
