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% |
Table of percentage 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% |
Table of percentage relief based on the taper for cumulative properties
Car parks, car spaces, advertisements and betting shops were excluded from eligibility for SBBS from 1 April 2023.
A Small Business Transitional Relief is in place until 31 March 2026 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.
Shootings and deer forests will be excluded from eligibility for Small Business Bonus Scheme relief from 1 April 2026, except from
- where shooting rights are exercised solely for the purposes of deer management, including to prevent damage to woodland or to agricultural production, environmental management or vermin control
- crofts
- all forms of agricultural and small landholding tenancies, leases for new entrants, and leases agreed for environmental purposes
- where the right to shoot is not exercised
A Small Business Transitional Relief will ensure that ratepayers losing eligibility for Small Business Bonus Scheme relief from 1 April 2026 do so in a phased manner. This includes
- shootings and deer forests, but excluding those properties that require a short-term let licence but do not have one
- rural relief
- hospitality relief
- Small Business Transitional Relief introduced for the 2023 revaluation cycle
Eligible ratepayers will pay 25% of any increase to their net bill in the first year (2026-27), 50% in the second year (2027-28) and 75% in the third year (2028-29).
