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A letter to local authorities confirms amendments that the government has made to the eligibility criteria for Supporting Small Business Relief, a scheme available in England.
Eligibility for the relief has been aligned with the treatment of vacancy and reoccupation under Transitional Relief.
Under the updated rules, a change of ratepayer or a period of vacancy after 31 March 2026 will not affect eligibility for the Supporting Small Business Relief scheme. Eligibility will still be lost if the property becomes occupied by a charity or a Community Amateur Sports Club.
The change has been made to reflect the fact that the relief is intended to mitigate business rate bill increases as a result of revaluation. The change has been backdated to 1 April 2026.
HMRC have concluded that the Cabinet Office failed to take reasonable care when applying the Off-Payroll Working (IR35) rules. The Cabinet Office has set aside £38.5 million for unpaid Income Tax, National Insurance and interest. A penalty of up to £8.9m could follow.
The Parliamentary Business, Innovation, Science, and Trade Committee has launched a consultation into the difficulties facing new entrepreneurs and how they are supported.
Davies Lewis Baker Limited is a company registered in England and Wales. Company number: 11546737
Registered as auditors and regulated for a range of investment business activities in the United Kingdom by the Association of Chartered Certified Accountants