How we're preparing and how you can help
Our property database is being reviewed to make sure the correct multiplier applies to each business. The Business Rates team have been sending out business information letters for you to complete and return to our offices. We'll use the information you provide to calculate your 2026 annual business rate bill.
Braintree District Council will be responsible for determining which properties are eligible for these multipliers in line with GOV.UK.
Transitional Relief Scheme for 2026/27
To support ratepayers facing large bill increases upon revaluation, the government is introducing a redesigned Transitional Relief Scheme. The Transitional Relief caps will be as follows for properties with a rateable value of:
- Up to £20,000 (£28,000 in London): in 2026-27 - 5%, in 2027-28 - 10% (plus inflation), in 2028-29 - 25% (plus inflation).
- £20,001 (£28,001 in London) to £100,000: in 2026-27 - 15%, in 2027-28 - 25% (plus inflation), in 2028-29 - 40% (plus inflation).
- Over £100,000: in 2026-27 - 30%, in 2027-28 - 25% (plus inflation), in 2028-29 - 25% (plus inflation).
Business Rates Transitional Relief Supplement
The government is introducing a 1p supplement to the relevant tax rate for ratepayers who do not receive Transitional Relief or the Supporting Small Business Scheme to partially fund Transitional Relief. This will apply for one year from 1 April 2026.
2026 Supporting Small Business Scheme (SSB Relief)
Bill increases for businesses losing some or all of their Small Business Rate Relief or Rural Rate Relief will be capped at the higher of £800 or the relevant transitional relief caps from 1 April 2026. The 2026 Supporting Small Business Scheme will be expanded to include businesses who were eligible for RHL relief.
2023 Supporting Small Business Scheme (SSB Relief)
The government is introducing a one-year extension of the 2023 Supporting Small Business scheme in 2026-27.
Small Business Rate Relief (SBRR) Grace Period
The government has extended the SBRR grace period from one to three years, meaning businesses will now remain eligible for SBRR on their first property for three years after expanding into a second property, following certain conditions are met.
- You must have occupied your first property before the second property
- You must have occupied the second property for a limited period
On the day your business rates are being assessed, you must have been occupying Property B for no longer than the maximum period allowed and the maximum period depends on when you moved into Property B:
If you started occupying Property B before 27 November 2025:
You must have been in the property for 12 months or less.
If you started occupying Property B on or after 27 November 2025:
You must have been in the property for 36 months or less.
If you’re unsure whether your business meets these conditions or you need guidance on your specific circumstances, please contact our business rates team by email.
Business Rates 2026 revaluation
Every three years, the Valuation Office Agency (VOA) updates the rateable values of over 2 million commercial properties in England and Wales. This process is called a revaluation; it is intended to ensure business rates reflect changes in the property market.
The next revaluation comes into effect on 1 April 2026, using market values determined as of 1 April 2024. Visit the Valuation Office Agency to find a business rates valuation.
Pub and Live Music Venue Relief
In 2026-27, all pubs and live music venues will benefit from a 15% business rates relief on top of the support announced at Budget 2025. Their bills will then be frozen in real terms for a further two years. The relief is applied to occupied properties only. Please view for more information regarding eligibility.
