The Government has announced a number of changes to business rates as part of the 2026 Autumn Budget. These changes are due to take effect from 1 April 2027.
What is changing?
Small business rates relief for retail, hospitality and leisure businesses
The Government has announced that the small business rates relief thresholds for eligible retail, hospitality and leisure properties will increase:
- 100% relief will apply to properties with a rateable value of up to £18,000, increased from £12,000
- the taper range will increase from £15,000 to £21,000 rateable value
Additional support for pubs, music venues and social clubs
An additional 20% reduction in Business Rates will be available for eligible:
- pubs
- live music venues
- social clubs
Business rates frozen for retail, hospitality and leisure businesses
For other eligible retail, hospitality and leisure properties, business rates will be frozen in real terms for two years.
This means bills will not increase by more than inflation during this period.
Supporting small business relief extended
The Supporting Small Business (SSB) Scheme will be extended:
- businesses currently receiving relief under the 2023 supporting small business relief scheme will continue to receive protection until 31 March 2028
- the 2026 supporting small business relief scheme will continue until 31 March 2029, helping businesses facing significant increases in their business rates bills
Changes for vape shops and adult gaming centres
From 1 April 2027:
- vape shops and adult gaming centres will no longer qualify for retail, hospitality and leisure support measures
- vape shops will also no longer qualify for small business rates relief
What do I need to do?
You do not need to take any action at this time.
East Hampshire District Council is awaiting detailed guidance from the Government. We will automatically apply any reliefs or discounts where legislation allows.
Further information
We will update this page as soon as further guidance and regulations are published by the Government.