If the combined Rateable Value of your business properties in Scotland is less than £35,000, the Small Business Bonus Scheme (SBBS) may apply to you.
The level of SBBS relief a property is entitled to will be based on the Rateable Value of the property, as well as if the ratepayer is liable for a single property or multiple properties in Scotland.
Businesses must be in occupation to be eligible for this relief.
Visit the Scottish Government website for more information on SBBS, where you can also use the Business Rates calculator to estimate your rates bill.
Short-term lets
From 1 April 2026, properties requiring a short-term let licence will only be eligible for SBBS relief if they hold a valid short-term let licence. If you are unsure if your property requires a short-term let licence, visit our Short-term lets page.
Shooting rights
From 1 April 2026, a legislative change means that shooting rights and deer forests are not eligible for Small Business Bonus relief, except for some limited exemptions:
Deer forests on which:
- shooting rights are exercised solely for the purposes of environmental management or for preventing damage to woodland or to agricultural production, or a combination of those purposes, and any deer shot are made available for human consumption as venison
- deer forests on which shooting rights are not exercised in practice
Shootings:
- which are crofts, agricultural landholdings or small landholdings
- which are leased on a commercial basis to a person who, in accordance with the Rural Development (Scotland) Regulations 2015, is in receipt of support under the Scottish Rural Development Programme, on account of being a new entrant to farming
- which are leased in accordance with the model lease for environmental purposes made available by the Scottish Ministers in terms of section 11 of the Land Reform (Scotland) Act 2025
- on which shooting rights are exercised solely for the purposes of environmental management or for preventing damage to woodland or to agricultural production, or a combination of those purposes, and any deer shot are made available for human consumption as venison
- shootings on which shooting rights are not exercised in practice
Where shooting rights are not being exercised, ratepayers may now become entitled to Small Business Bonus Scheme.
Empty properties
If you're currently receiving Small Business Bonus and your property has become empty or you're a new business rates payer with an empty property, please visit our Empty Property Relief page and complete the Unoccupied Property Exemption form.
Other exclusions
From 1 April 2023, car parks, car spaces, advertisements and betting shops were excluded from eligibility for SBBS.
Transitional relief
For those losing or seeing a reduction in relief from 1 April 2026, you may be eligible to apply for Small Business Transitional Relief.
How do I notify you of potential business rates fraud?
You can report business rates fraud online. If you need any assistance, contact our Customer Advice and Support Service.