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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 the combined rateable value of all your business premises in Scotland is £35,000 or less.

From 1 April 2020, unoccupied properties will not be eligible for SBBS. This will apply regardless of whether the property is in receipt of empty property relief at the time of application for SBBS.

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 ScotlandPercentage relief available
Up to £15,000100% relief (i.e. no rates payable)
£15,001 to £18,00025% 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.

Please note that the current scheme is effective from 1 April 2017 - different conditions may apply prior to this date.

Complete online application