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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)

From 01st April 2023 the SBBS is changing.  This is due to Legislative changes introduced by the Scottish Government

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 01st April 2023 SBBS relief is not available to advertisements, car parks and betting shops.

SBBS relief is not available to payday lending businesses.

Please note that the current scheme is effective from 1 April 2023 - different conditions apply prior to this date.

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

SBBS Application - 2023 (Word doc) [41KB]