Small Business Bonus Relief Scheme 

The Small Business Bonus Scheme provides relief to businesses with properties in Scotland with a combined rateable value of £35,000 or less. With effect from 1 April 2020, empty premises are not eligible for this type of relief.

Table below outlines thresholds and amount of relief available to occupied premises.

Small Business Bonus Scheme Information
Combined Rateable Value of all premises in Scotland Percentage of relief available, subject to eligibility
Up to £15,000 100%
£15,001 to £18,000 25%
£18,001 to £35,000* 25%*

*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 rateable value of £18,000 or less.

The level of relief afforded for each business will depend on:

  • the combined rateable value of all properties in Scotland which the business own, lease or are entitled to occupy (this also includes unoccupied subjects).
  • whether or not each property is eligible for one of the existing rates relief schemes

Please note the Non-Domestic Rates (Levying) (Scotland) Regulations 2020, Regulation 3(5) requires that in respect of the Small Business Bonus Scheme (SBBS) states:

(5) No rate relief is granted in consequence of paragraph (1)— (a) if the rates payable in respect of the lands and heritages are being reduced by virtue of section 24(3) (unoccupied lands and heritages) of the 1966 Act.  

Therefore regulation 3(5) requires that no SBBS relief may be granted if and when a property is unoccupied.  Please refer to Empty Property Relief where applicable. 

Small Business Bonus Relief Application 

Small Business Bonus Review