Consultation on Small Business Rate Relief (SBRR) Options

Overview

This consultation is being taken forward by the Department following the Strategic Review of Small Business Rate Relief that took place in the first half of the 2025/26 rating year.

That work has underpinned the policy direction for SBRR in this consultation. More detail on the background to the Strategic Review of Small Business Rate Relief and the context to this consultation can be found within the full consultation document.

The timing of this consultation and its duration have been chosen so that the Department is in a position to deliver policy changes for April 2026 should this be agreed to by the Executive.

Why your views matter

The policy options set out here will have a direct impact on businesses and individuals. The Department of Finance recognises the need to keep the public informed on such important matters and to allow people the opportunity to comment on the policy proposals. This consultation therefore invites people to answer a number of questions in relation to the proposed changes