Subsidy Allowances & Minimal Financial Assistance (MFA)

Subsidy control

Any business rates relief we give must follow the UK and international subsidy control rules. These rules are set out in the Subsidy Control Act 2022. You can read more about Subsidy Control at UK subsidy control regime - GOV.UK

Minimal Financial Assistance (MFA)

Under the Subsidy Control Act, a business (including linked companies, such as a group or subsidiaries) can receive up to £315,000 in subsidy over a 3-year period. This period includes:

• the current financial year
• the previous 2 financial years

All MFA subsidies are added together. This total must also include other similar support, such as:

• subsidies classed as minimal or SPEI financial assistance
• BEIS COVID-19 business grants
• any support claimed under the Small Amounts of Financial Assistance limit in the UK-EU Trade and Cooperation Agreement

Business rates reliefs covered by MFA

Some discretionary business rates reliefs count towards the MFA limit. These include:

• Retail, Hospitality and Leisure Relief (until 31 March 2026)
• Pubs and Music Venues Relief
• Supporting Small Business Rate Relief

More information

You can read more about Minimal Financial Assistance on GOV.UK: https://www.gov.uk/government/publications/subsidy-control-a-guide-for-beneficiaries

We cannot give advice on MFA. You must seek independent advice if you are unsure.

Next steps

It is your responsibility to check that you are eligible for this relief.

By applying for or accepting a subsidy, you confirm that:

• you do not exceed the permitted subsidy limit

To check compliance, we may ask you in the future to provide:

• a signed declaration
• evidence showing the total value of subsidies you have received
• a list of the public authorities that provided them

If you decide you do not wish to receive the relief, then complete the Business Rates Relief MFA refusal form below.