A 'small business' is an organisation that has fewer than 50 employees or their full-time equivalent, and an annual turnover of at most £6.5 million or a balance sheet total of £5 million, or an annual electricity consumption of not more than 200,000 kWh (revised from the originally proposed 500,000 kWh), or an annual gas consumption of not more than 500,000 kWh.
