Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 21 January 2026 to Question 105226 on Small Businesses: Business Rates, whether the relevant Transitional Relief percentage cap under Supporting Small Business Relief scheme applies to small firms which due to higher Rateable Values (a) will no longer be eligible for 100% small business rate relief but which retain a tapered amount of small business rate relief, (b) see a reduction in the tapered amount of small business rate relief but still receive some tapered relief and (c) lose all tapered rate relief.

The 2026 supporting small business (SSB) scheme will support businesses who lose some or all of their small business rates relief, rural rates relief, or retail, hospitality and leisure relief in April. SSB will therefore apply in scenarios (a), (b) and (c).