Summary
This Consultation was launched on the 4 December and aims to gather views on the options laid out in the consultation document to help inform any policy proposals which are put to the Executive on the Small Business Rate Relief scheme. The Consultation will close on 29 January 2026.
Documents
- Small Business Rate Relief (SBRR) Options Consultation Paper
- Draft EQIA Screening - SBRR Consultation 2025
- Draft Regulatory Impact Assessment Screening Exercise - SBRR Consultation 2025
- Draft Rural Needs Screening - SBRR Consultation 2025
Consultation description
On 18 November, the Minister of Finance announced that he intended to consult on changes to support for small businesses, outlining his view that the Small Business Rate Relief scheme currently provides vital support for operating costs for small businesses.
The Minister’s full statement can be accessed below:-
Finance Minister Oral Statement - Rating Policy Update on Strategic Road Map
The published consultation paper now serves to provide further background to the Small Business Rate Relief scheme and outlines the potential policy options for any revisions to the scheme. The Department is seeking views from businesses and stakeholders on these options before any policy proposals are put to Ministers on any future enhancement to the support.