Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the business rates revaluation 2026, whether the base liability for charity shops' (a) transitional rate relief and (b) Supporting Small Business Relief includes the application of mandatory charitable rate relief.

The base liability for charity shops within the transitional relief scheme does not include the application of mandatory or discretionary charitable rate relief. However, charitable relief where applicable is awarded against the bill after Transitional Rate relief.

A charity is not eligible for Supporting Small Business Rate relief.

For more information on Charitable Rate relief, please see: Business rates relief: Charitable rate relief - GOV.UK