Provides relief to businesses:

with properties in Scotland with a combined rateable value of £35,000 or less, or
if you only have one property, a rateable value of less than £20,000

This includes both occupied and unoccupied properties.

The Small Business Bonus Scheme Relief qualifying criteria can be found below:

Amount of relief available (single property)

Relief for single property
Ratepayer with a single property in Scotland with a Rateable Value (RV)	Amount of relief
up to £12,000	100% (no rates payable)
£12,001 to £15,000	% = 100 - (75 x(1 - (15000 - RV) / 3000))
£15,001 to £19,999	% = 25 x ((20000 - RV) / 5000)

Amount of relief available (multiple properties)

Relief for multiple properties
Ratepayer with multiple properties with a combined rateable value (RV) in Scotland	Amount of relief
up to £12,000	100% (i.e. no rates payable)
£12,001 to £35,000	25% on each individual property with a rateable value of £15,000 or less For individual properties with rateable value £15,001 to £20,000 % = 25 x ((20000 - RV) / 5000)

This allows a business with 2 or more properties with a cumulative rateable value up to £35,000 to qualify for relief of 25% on individual properties with a RV up to £20,000.

The Scottish Government non-domestic rates calculator gives an estimate of your bill for tax year 2024 to 2025. Contact the Business Rates team for information regarding calculations for multiple properties.

Small Business Bonus Scheme Relief cannot be awarded to:

payday lenders
unoccupied properties
advertisements
car parking spaces
betting shops

Apply for Small Business Bonus Scheme

Complete and return a Small Business Bonus application form.

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