Business Rates FAQs

Small Business Bonus Reviews

Why have I received a review form?

We are currently reviewing all properties where Small Business Bonus Relief has been awarded to ensure they still have an entitlement to the relief. The review form must be completed as failure to do so may result in the relief being cancelled.

Do I have to fill the form out online?

The quickest way for the review to be dealt with is by completing online. If you have access to the internet, enter the link detailed in the review letter into your browser or use your mobile device to scan the QR code at the bottom of the letter. To do this, open the camera app on your mobile device, point it at the QR Code then select the link that appears at the top of your screen. Both of these options will take you directly to the online form. 

If you do not have access to the internet or have someone who can complete the form online for you, there is a form on the back of the letter that can be completed and returned to us.

I have received a review form for Small Business Bonus Relief, how have I qualified for this relief?

You have made an application for this relief in the past and have an entitlement as the combined rateable value of your business properties in Scotland is less than £35k.

How have you worked out how much relief I am entitled to?

For more information on Small Business Bonus Relief, including how much relief you are entitled to, see our Small Business Bonus Scheme webpage.

Why do I have to supply details of other properties I occupy?

We need to look at the rateable value of each property you occupy in Scotland to determine how much relief you are entitled to. We only require copies of your bills for properties you occupy outwith our area.

From 1 April 2020 businesses must be actively in use to be eligible for Small Business Bonus Relief, what does this mean?

Actively in use means you are trading from the property or using it based on the description of the property. As an example, if you are liable for Non Domestic Rates for a shop, restaurant or office, you must be running a business/trading from that property. If the business has ceased to operate, you are no longer trading or the premises are closed, the property is not actively in use. If you are currently receiving Small Business Bonus Relief and the property is not actively in use, you are no longer entitled to that relief and should claim Empty Property Relief. 

I am no longer using the property

If you are completing the review online, when you are asked if the property is currently being used for business purposes by the business/ratepayer named on this form, answer no and confirm the date you ceased to use the property.

If you are completing the form on the back of the review letter, fill out the details of the property in the boxes provided and advise the date you ceased to actively use the property. 

Where you are no longer eligible for Small Business Bonus Relief due to the property being unoccupied, you may be entitled to claim Empty Property Relief. You can apply using our online Empty Property Relief form, or you can download a paper copy and return it to us.

My property is described as a store, why am I being charged rates for this property?

There are a number of properties in the Valuation Roll which are classed as stores and are used by ratepayers to store goods that may not have a connection to a business. These properties are charged Non Domestic Rates and are eligible for Small Business Bonus Relief unless the goods have been removed and it is empty. If you are currently receiving Small Business Bonus Relief and the store is empty, you are no longer entitled to that relief and should claim Empty Property Relief. You must complete either the online form or the form on the back of the review letter to confirm the date you ceased to use the property. 

I have received a review form but I am no longer the owner or tenant of the property

You can provide the information we require to end your liability for Non Domestic Rates by completing the online form. When you are asked if you are you the current owner or tenant of the property, answer no, advise the date your ownership or tenancy ended and provide the full name of the person who should be liable to pay rates for that property.

If you are unable to complete the form online, contact our Council Tax and NDR Review Team by:

  • email: CouncilTax&NDRReview@scotborders.gov.uk
  • phone: 01835 824000