Small business bonus relief

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 less100%
£12,001 to £15,000taper from 100% to 25%
£15,001 to £ 20,000taper from 25% to 0%
Rateable value range (multiple properties)Percentage of relief
£12,000 or less100%
£12,001 to £35,00025% 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 2023/24

apply for Small Business Bonus Relief before 1 April 2023

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. This relief will cap any Business Rates increases for financial year 2023/24 to a maximum of £600 and for 2024/25 to a maximum of £1200.

Small Business Bonus Transitional Relief