Small business rate relief can be backdated in certain situations, such as if a business was not aware that they were eligible for relief. It's best to check with the local government or tax authority for details. 

 

Small business rate relief is a reduction in property taxes for businesses that occupy properties with a rateable value below a certain threshold. Eligibility and backdating policies vary depending on the local government or tax authority. It's best to check with them for specific details. 

 

It is always best to speak to your accountant or a financial expert.