Small Business Bonus Transitional Relief

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 and for 2024/25 to a maximum of £1200.

This is available for properties that:

  • were entitled to Small Business Bonus Scheme Relief on 31 March 2023 and/or
  • were entitled to mandatory or discretionary Rural Relief on 31 March 2023 and
  • are no longer entitled on 1 April 2023

In order to be eligible for this relief, the property requires to have been shown in an entry on the valuation roll on both 31 March 2023 and 1 April 2023. Properties with a nil rateable value on 1 April 2023, or which had a nil rateable value on 31 March 2023 are not eligible.

You must apply for this relief.

apply for Small Business Bonus Transitional 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.