If the combined rateable value of your business properties in Scotland is less than £35k, the small business bonus scheme may apply to you.
From 1 April 2020 businesses must be in occupation to be eligible for this relief. If you are currently receving 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. Please note if your property is not being used as a result of COVID-19 it will still be classed as in occupation.
For more information please visit the Scottish Government website where you can also use their business rates calculator to estimate your rates bill.
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From 1 April 2017 |
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Combined Rateable Value of all Properties |
Relief |
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Up to £15k |
100% (no rates are payable) |
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Between £15,001 to £35k |
25% on each property provided the Rateable Value does not exceed £18k on any individual property* |
*Those properties where the rateable value is less than £18k would still qualify for 25%.
Changes to the Small Business Bonus Scheme
From 1 April 2023, the eligibility criteria for SBBS is changing. For more information see our changes happening in Business Rates webpage.
Apply for a reduction
You can apply using our online form. If you need any assistance, contact our Customer Advice and Support Service.