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Non-domestic rates small business bonus scheme

You may be entitled to business rates relief through the Small Business Bonus Scheme (SBBS) if the combined rateable value of all your business premises in Scotland is £35,000 or less.

2016-17

Based on the total rateable value (RV) of all your business premises, the following reliefs are available:

Total Rateable Value of all business premises in Scotland Percentage relief available
Up to £10,000 100% relief (i.e. no rates payable)
£10,001 to £12,000 50% relief
£12,001 to £18,000 25% relief

If you have more than one business property, with a combined rateable value of between £18,001 and £35,000, you may receive 25% relief on each individual property with a rateable value of under £18,000.

2017-18

Based on the total rateable value (RV) of all your business premises, the following reliefs are proposed:

Total Rateable Value of all business premises in Scotland Percentage relief available
Up to £15,000 100% relief (i.e. no rates payable)
£15,001 to £18,000 25% relief

If you have more than one business property, with a combined rateable value of between £18,001 and £35,000, you may receive 25% relief on each individual property with a rateable value of under £18,000.

If you fail to declare additional business properties occupied in Scotland on your application, this may constitute fraud and appropriate action may be taken.

Properties used for payday lending, as defined by the regulations, may not be granted Small Business Bonus Scheme rates relief.

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