Small Business Bonus Scheme

Liable for multiple properties in Scotland

All of the properties you have liability for in Scotland must have a cumulative RV of £35k or less.

100% relief will be available on each property, if they have a cumulative RV of £12k or less.

The level of relief entitlement is tapered for properties with a RV between £12,001 and £20k. 

Multiple properties from April 2024

Property RV


accumulative RV < £12k

100% (no rates are payable)

accumulative RV between £12,001 and £35k*

25% on each individual property with a rateable value of £15,000 or less*

Individual property RV between £15,001 to £20k

% = 25 x ((20000 - RV) / 5000) 

*based on your exact RV, you may be entitled to between 25% and 0% relief. 

You can use the Scottish Government's business rates calculator to estimate your rates bill.

Apply for Small Business Bonus relief

You can apply online. If you need any assistance, contact our Customer Advice and Support Service.

Apply for Small Business Bonus Relief

Customer Advice and Support Service

Address: Council Headquarters
Newtown St. Boswells

Telephone: 0300 100 1800