Small Business Bonus Scheme

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.

From 1 April 2017

Combined Rateable Value of all Properties


Up to £15k

100% (no rates are payable)

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%.

Apply for a reduction

Complete our online application form or you can request a paper copy to fill in and return to us.

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