Business Rates
Smaller businesses in the retail, hospitality and leisure sectors will be pleased with the announcement that the Small Business Rates Relief threshold, which has remained frozen at £12,000 since 2017, is to be increased by 50% to £18,000 and will result in 70,000 more businesses being exempt from business rates. The tapering threshold is likewise being increased from £15,000 to £21,000.
In keeping with the new Prime Minister’s drive for devolution, 20% of business rates revenue will be go to mayors next year and by the end of the decade business rates will be fully devolved.
Council Tax
A targeted measure announced by the government to help mitigate high household energy costs is a £100 payment this Winter to 20 million households in Council Tax bands A to D, which is being referred to as the Household Energy Payment. This was one of the largest measures announced in the Budget and will cost £2.6 billion.
Please click here to go back to our full Autumn Budget 2026 analysis.
