The Summary: Analysis & Evidence page of the Impact Assessment template requests that the impacts on businesses and the third sector be considered. For different sized organisations you need to state the estimated annual cost per organisation (excluding one–off costs) of the option or proposal under consideration. Further details – for example any transitional costs – could be included in the Evidence Base for the Impact Assessment.
The Small Business Service can provide information on the definition of businesses by different size and other guidance and information to assist in developing our estimates, including on the small firms impact test.