Introduction
The Autumn Statement 2023 delivered temporary business support measures, including a continuation of 75% Business Rates relief for hospitality, retail and leisure, and a freeze on the small business multiplier, though larger sites will face increased rates. The Government announced its Back to Work Plan, including £1.3bn for long‑term health‑related inactivity, with opportunities for the fitness sector to support MSK and workplace‑health initiatives. Permanent full expensing for capital investment may benefit operators, though eligibility for gym equipment remains unclear. Other measures include tax cuts for the self‑employed, National Living Wage increases, and limited support for public leisure, leaving concerns about long‑term sustainability
