 A bill to make the application of the relief mandatory was not passed into legislation although it would have led to a greater take-up of this assistance.To fund the relief in England, a supplement is added to the Uniform Business Rate multiplier.However, this supplement is only applied to properties with rateable values of £15,000 or higher (£21,500 in London), so properties between £12,000 and £18,000 receive neither the relief, nor the supplement

In Wales, small business rates relief was not introduced until 2007.