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Small Business Bonus Scheme

You can get business rates relief through the Small Business Bonus Scheme if the combined rateable value of all your business premises in Scotland is £35,000 or less.

From 1 April 2023 where a Ratepayer is only liable to pay Rates for a single property, the level of relief will be as follows:

  • Rateable Value of £12,000 or less
    • 100% Relief
  • Rateable Value between £12,001 and £15,000
    • Relief between 100% - 25% awarded on a sliding scale based on specific Rateable Value
  • Rateable Value between £15,001 and £20,000
    • Relief between 25% - 0% awarded on a sliding scale based on specific Rateable Value

Where a Ratepayer has a liability for more than one property, the level of relief given will be as follows:

  • Combined Rateable Value of £12,000 or less
    • 100% Relief
  • Rateable Value between £12,001 and £35,000
    • 25% relief for each individual property with a rateable value of £15,000 or less
    • Relief between 25% - 0% for each individual property with a Rateable Value between £15,001 and £20,000 awarded on a sliding scale based on specific Rateable Value

Please also be aware that from 1 April 2023, the Small Business Bonus Scheme is no longer available to properties which are listed as Car parks, car spaces, advertisements, betting shops. Payday lenders also continue to be restricted from relief.

A small business transitional relief scheme is available for ratepayers adversely affected by changes to the Small Business Bonus Scheme which will apply to those who either no longer have any entitlement or who have a reduced entitlement to Relief. This scheme will cap any increase in 2023/24 Rates due to changes to the small business bonus scheme to a maximum of £600.

Application form in 'Related Downloads'.

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