HM Treasury has signalled reforms to business rates aimed at easing ‘cliff edges; that penalise small firms when opening a second site.
The interim report says the review could make reliefs fairer and improve ‘Improvement Relief’, with full details expected at the 26 November Budget.
While the announcement highlights permanently lower rates from April 2026 for retail, hospitality and leisure properties (with rateable value of less than £500,000), warehousing isn’t explicitly referenced.
Any changes could still matter for smaller logistics operators, micro-fulfilment and last-mile sites that rely on Small Business Rates Relief and for warehouses investing in mezzanines, racking and automation that can increase rateable value.
The government says stakeholder engagement will continue ahead of the Budget, with sector bodies urging a gradual-rate model to avoid disincentivising expansion and capex.
