Relief for pubs, social clubs and live music venues

The government is increasing the relief for pubs, social clubs and all but the very largest live music venues in England by 20ppt, from 15% to 35% from 1 April 2027. The very largest live music venues (with a rateable value of £1m or above) will not receive this increased rate of relief, but will continue to benefit from the previously announced 15% relief in 2026/27 and real-term freeze in 2027/28 and 2028/29, as announced in January 2026. This will provide ongoing support to qualifying properties, with the level kept under review alongside the 2029 revaluation.

Small Business Rates Relief thresholds for Retail, Hospitality and Leisure (RHL)

The government is increasing the SBRR eligibility thresholds for qualifying RHL properties in England from 1 April 2027. The threshold for 100% relief will increase to a rateable value of £18,000, and the threshold for tapered relief will increase to a rateable value of £21,000. These thresholds will provide ongoing support to qualifying properties, with their level kept under review alongside the 2029 revaluation.

Bills frozen in real terms for RHL properties for two years

The government will ensure that business rate bill increases for qualifying RHL properties in England are capped by CPI inflation in 2027/28 and 2028/29. This does not apply to increases in rateable values resulting from improvements, or losses in other reliefs such as improvement relief or hardship relief post 1 April 2026.

Supporting Small Business (SSB) scheme

The government is extending the 2026 SSB scheme to those who were in receipt of 2023 SSB, for one year from 1 April 2027 in England.

Transitional Relief Supplement (TRS)

The government is extending the 1p TRS for two years from 1 April 2027. This will be paid each year by those seeing bill increases otherwise below the Transitional Relief and SSB caps.

Valuation Tribunal removal of appeal fees

The government will abolish the £150 and £300 fees charged by the Valuation Tribunal in England for non-domestic rating appeals. This will apply to the 2026 rating list and future lists and will enable fees already paid for appeals on the 2026 list to be refunded.

Removing reliefs for vape shops and adult gaming centres

From April 2027, adult gaming centres in England will no longer be eligible for the retail, hospitality and leisure (RHL) multipliers, and vape shops in England will no longer be eligible for the RHL multipliers and the Small Business Rates Relief.

General Anti-Avoidance Rule (GAAR)

The government will seek to introduce a GAAR for business rates in England. There will be a consultation on the design and delivery of the scheme, the date of which has not yet been announced.

If you have any feedback that would support ACCA’s response to the upcoming consultation, please contact us on UKPolicy@accaglobal.com.