Concessions

Small business bonus

From 1 April 2023 100% SBBS relief is available for properties with a rateable value up to £12,000.  The table below shows the level of relief is calculated.

Rateable value range (for ratepayers with a single non-domestic entry in valuation roll) Percentage of rate relief

£12,000 or less

100%

£12,001 to £15,000

Relief taper from 100% to 25%

£15,001 to £20,000

Relief taper from 25% to 0%


Click here to see a table of % relief based on Rateable Value.

If you have more than one non-domestic property in Scotland the level of relief is shown below.

Cumulative rateable value range (multiple entries in valuation roll) Percentage of rate relief

£12,000 or less

100%

£12,001 to £35,000

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

For individual properties with rateable value £15,001 to £20,000, a tapered relief percentage from 25% to 0%


Click here to see a table of % relief based on the taper for cumulative properties.

Car parks, car spaces, advertisements and betting shops will be excluded from eligibility for SBBS from 1 April 2023.

A Small Business Transitional Relief will be introduced for those losing or seeing a reduction in Small Business Bonus Scheme Relief or Rural Rates Relief (including due to SBBS exclusions) on 1 April 2023. The maximum increase in the rates liability relative to 31 March 2023 will be capped at £600 in 2023-24, rising to £1,200 in 2024-25 and £1,800 in 2025-26.

Apply for a small business bonus relief

Apply for small business bonus transitional relief