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

SBBS relief is not available to: advertisements; car parks; betting shops; payday lending businesses; properties requiring a short-term let licence but which do not have one; and shootings and deer forests with some specified exemptions where a) shooting rights are exercised solely for the purposes of deer management, including to prevent damage to woodland or to agricultural production, environmental management or vermin control, b) crofts and c) all forms of agricultural and small landholding tenancies, leases for new entrants, and leases agreed for environmental purposes.

Small Business Transitional Relief

Small Business Transitional Relief (SBTR) reduces the net bill (that is to say, the bill after any other relief is applied) increase where a property, on 31 March 2026, was eligible for:

• SBBS relief;
• mandatory or discretionary Rural Relief;
• Hospitality Relief; or
• Small Business Transitional Relief (2023 Revaluation).

The maximum increase in the net bill for each qualifying property, compared to the amount payable as at 31 March 2026, is capped at 25% for 2026-27.

Properties that require a short-term let licence to operate but do not have one are not eligible for this relief.

Application form in 'Related Downloads'.