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 2017 the relief available is:
- Combined rateable value of up to £15,000 - 100%.
- Combined rateable value from £15,001 to £18,000 - 25%.
- Combined rateable value from £18,001 to £35,000 - 25% on each individual property with a rateable value of £18,000 or less.
From 1 April 2020, relief is no longer available on premises that are unoccupied.
The previous relief available from 1 April 2010 to 31 March 2017 is as follows:
- Combined rateable of up to £10,000 - 100%.
- Combined rateable value from £10,001 to £12,000 - 50%.
- Combined rateable value from £12,001 to £18,000 - 25%.
- Combined rateable value from £18,001 to £35,000 - 25% on each individual property with a rateable value of £18,000 or less (prior to 1 April 2014 the upper limit was £25,000).
An Application Form is available from the Related Downloads section of this webpage.
