Relief is restricted to actively occupied properties only.
Excludes car parks, betting shops, payday lending and advertising stations.
Please note that both occupied and unoccupied properties must be declared on your application form.
The level of relief available for each business will depend on:
- the combined rateable value of all properties in Scotland which the business occupies or, if vacant, is entitled to occupy
- whether or not each property is eligible for one of the existing rates relief schemes
The thresholds of the scheme are:
| Rateable value range (single property) | Percentage of relief |
|---|---|
| £12,000 or less | 100% |
| £12,001 to £15,000 | taper from 100% to 25% |
| £15,001 to £ 20,000 | taper from 25% to 0% |
| Rateable value range (multiple properties) | Percentage of 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 |
Relief tapers from 25% to 0% for individual properties with rateable values between £15,001 and £20,000
apply for Small Business Bonus Relief
Please note: In accordance with Scottish Government guidance all recipients of Rates Relief will have their details published quarterly. This information is available on the council's Open Data site.
Per the The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023, Small Business Bonus Transitional Relief is available for those adversely affected by Small Business Bonus Scheme changes coming into effect from 1 April 2023. Small Business Transitional Relief caps the maximum increase in your rates bill compared to what you had to pay on 31 March 2023 at £600 for the financial year 2023/24, for 2024/25 to £1200 and for 2025/26 to a maximum of £1800.