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Small business bonus scheme

Non-domestic rates small business bonus scheme

You may be entitled to business rates relief through the Small Business Bonus Scheme (SBBS) if all of these are true:

  • the combined rateable value of all your business premises is £35,000 or less
  • the rateable values of individual premises are £20,000 or less
  • the property is actively occupied - (Evidence of this may be required)
  • payday lenders, car parks, car spaces, advertisements and betting shops are not eligible for SBBS

For ratepayers with only one non-domestic property with a rateable value:

up to £12,000

100% relief

£12,001 to £15,000

Relief tapers from 100% to 25%

£15,001 to £20,000

Relief tapers from 25% to 0%

 

For ratepayers with more than one property where the cumulative rateable value of all your non domestic properties (In Scotland):

is £12,000 or less

100% relief

from £12,001 to £35,000

 

25% relief on each individual property with a rateable value of £15,000 or less

Relief tapers from 25% to 0% on each individual property with an RV of £20,000 or less

From 01/04/2026 The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026 state properties which are used wholly or mainly for a purpose for which a short-term let licence is required, in accordance with article 4 of the Civic Government (Scotland) Act 1982 (Licensing of Short-term Lets) Order 2022, but for which no such licence has been obtained and Shooting Rights with the exceptions detailed below will no longer qualify for Small Business Bonus Relief effective from 1st April 2026.

Deer forests, except:

  • Those on which shooting rights are exercised solely for the purposes of environmental management or for preventing damage to woodland or agricultural production, or a combination of those purposes, and any deer shot are available for human consumption as venison.
  • Those on which shooting rights are not exercised in practice.

Shootings, except:

  • Properties which are crofts, agricultural holdings or small landholdings, or shootings which are leased on a commercial basis to a person who, in accordance with the Rural Development (Scotland) Regulations 2015, is in receipt of support under the Scottish Rural Development Programme, on account of being a new entrant to farming.
  • Those which are leased in accordance with the model lease for environmental purposes made available by the Scottish Ministers in terms of section 11 of the Land Reform (Scotland) Act 2025.
  • Those on which shooting rights are exercised solely for the purposes of environmental management or for preventing damage to woodland or agricultural production, or a combination of those purposes, any deer shot are made available for human consumption as venison.
  • Those on which shooting rights are not exercised in practice.

Additional Information:

Deer management plans are normally required to support Long Term Forest Plans and large Woodland creation applications. Where approved by Scottish Forestry, they confirm that the woodland is managed in compliance with the UK Forestry Standard, which since 1 Oct 2024 includes a requirement for deer to be controlled to limit the damage from deer browsing. The Scottish Forestry Deer Management Plan template covers all aspects of forest deer management and requires that landowners principle objectives are to control deer numbers to a level required for sustainable forest management.

Most felling is authorised through long term felling approvals and delivered via Long Term Forest Plans (LTFPs). These plans act as the primary mechanism for implementing sustainable forest management in line with the UK Forestry Standard (UKFS) 5th edition, which has been the operative standard for all sustainable forestry activity since 1 October 2024.

An LTFP sets out the strategic management objectives for a 20 year period, with felling and replanting approvals granted for the first 10 years. As part of the approval process, all LTFPs must meet UKFS requirements, including the need to assess and manage deer impacts to levels that support woodland establishment, biodiversity goals and long term resilience. UKFS v5 places strengthened emphasis on balancing environmental, economic and social outcomes and highlights the need for coordination between woodland management and wider land use objectives. This approach requires effective, evidence based deer management before approval can be sought from Scottish Forestry.

This requirement is put into practice through the inclusion of deer management plans within LTFPs and relevant woodland creation applications approved under the UKFS v5. From this, an approved LTFP or woodland creation plan containing a deer management plan provides a robust and compliant structure for managing deer pressures. This approach includes consideration of relevant impact assessments, routine monitoring and appropriate landscape scale coordination, such that deer management is delivered as an integral component of broader sustainability standards defined by the UKFS v5.

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

Further information including a relief calculator can be found on the Scottish Government website

Apply for the small business bonus scheme

Apply for the Shooting rights small business bonus scheme

Alternatively you can download and complete:

 

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