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Salford
City Council - Record of Decision
 
I, Councillor Youd, Deputy City Mayor and Lead Member for
Finance, Support Services and Regeneration, in exercise of the powers
contained within the City Council Constitution, do hereby approve:
 
The
arrangements for:
 

§ 
Introducing a 2026 Supporting Small
Business Relief scheme to assist businesses that lose eligibility
for Small Business Rate Relief, Supporting Small Business (2023)
Relief, and/or Retail Relief as a result of the 2026
Revaluation.

 
Using Local
Authority discretionary relief powers under section 47 of the Local
Government Finance Act 1988 (as amended).
 
The
Reasons are:
On 26 November 2025, the
government announced a new Supporting Small Business (SSB) relief
scheme which will cap Business Rates bill increases at £800
per year or the relevant caps limit on increase within transitional
relief whichever is the greater to help those ratepayers who at the
2026 revaluation are seeing large increases in their bills as a
result of losing some or all of their

 

a.    
Small Business Rate Relief,

b.    
40% Retail Hospitality and Leisure Relief,
and/or

c.    
2023 Supporting Small Business
Relief.
 
The scheme also provides a 1 Year Extension to
ratepayers receiving 2023 Supporting Small Business (SSB) Scheme on
31.3.26 
 
Options considered and rejected were:
It is for
individual local billing authorities to adopt a local scheme and
determine in each individual case when, having regard to government
guidance, to grant relief under section 47 of the Local Government
Finance Act 1988, to
grant 2026 Supporting Small Business Relief.
 
Assessment of Risk:
Key
administrative risks have been identified in implementing the 2026
Supporting Small Business Relief (SSBR) scheme, along with proposed
mitigation measures to ensure the scheme is delivered compliantly
and effectively within the 2026/27 annual billing cycle.
A significant risk is the potential failure to support eligible
businesses, resulting in inaccurate 2026/27 bills being issued at
the start of the financial year.
 
The
source of funding is:
The Local Authority will be
compensated for the cost of granting this relief via a section 31
grant from government. In addition, the Government will fund the
associated new burdens, including the administrative and software
costs required for implementation.
 
Legal Advice
obtained:
Barbara Gora, Head of Regulatory and Enforcement
Services ( Legal)
The Council has a statutory duty to bill and collect business
rates. It is a legal requirement that the Council determines
eligibility for reliefs with reference to guidance issued by the
Secretary of State.
 
Financial Advice
obtained: David Eden Finance
Manager
The awarding of supporting
small business relief will reduce the amount of business rates
income to be collected. The current estimated value of the relief
for 2026/27 is £4,947,987. The government guidance confirms
that authorities will be reimbursed for the actual cost of granting
this relief through section 31 grant. Therefore, as long as all of
the requirements in the guidance for the awarding of the relief are
followed, there should be no overall financial impact on the
council.
 
Procurement Advice
obtained: NA
 
HR Advice
obtained: NA
 
Climate Change Advice
obtained: NA
 
The following documents have
been used to assist the decision process:
Business
Rates Relief: 2026 Supporting Small Business Relief, local
authority guidance - GOV.UK
 
Contact Officer:       Jane Betts, Service Manager Business
Rates            
         
                             
Jane.betts@salford.gov.uk
 
 
This decision is not subject to
consideration by another Lead Member.
 
The appropriate scrutiny panel
to call-in the decision is the Overview & Scrutiny
Board.
 
 

Signed: Councillor Youd             
Dated: 23rd February 2026
Deputy City Mayor and Lead Member for Finance, Support Services
& Regeneration
 

 
This decision was published on 24th February
2026.
 
This decision will come into force at
4.00 p.m. on 3rd March 2026, unless it is called-in in accordance with the
decision-making process rules.