If the combined rateable value of your business properties in Scotland is less than £35k, the small business bonus scheme (SBBS) may apply to you.
From 1 April 2023, Scottish Government have reviewed the scheme and the level of SBBS relief a property is entitled to will be based on the RV of the property, as well as whether the ratepayer is:
Businesses must be in occupation to be eligible for this relief. If you are currently receiving Small Business Bonus and your property has become empty or you are a new business rate payer with an empty property, please visit our page on Empty Property Relief and complete the Unoccupied Property Exemption form.
From 1 April 2023, car parks, car spaces, advertisements and betting shops will be excluded from eligibility for SBBS.
For those losing or seeing a reduction in relief from 1 April 2023, you may be eligible to apply for Small Business Transitional Relief.
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