If the combined rateable value of your business properties in Scotland is less than £35k, the Small Business Bonus Scheme (SBBS) may apply to you.
From 1 April 2023, Scottish Government have reviewed the scheme and the level of SBBS relief a property is entitled to will be based on the RV of the property, as well as whether the ratepayer is:
Businesses must be in occupation to be eligible for this relief.
From 1 April 2017, shooting rights were re-entered in the Non-Domestic Valuation Roll under the terms of Land Reform Act 2016. If no commercial shooting/stalking takes place on the shooting land we are unable to consider Small Business Bonus relief however, unoccupied relief may be granted. Or if you're currently receiving Small Business Bonus and your property has become empty or you're a new Business Rates payer with an empty property, please visit our page on Empty Property Relief and complete the Unoccupied Property Exemption form.
From 1 April 2023, car parks, car spaces, advertisements and betting shops will be excluded from eligibility for SBBS.
For those losing or seeing a reduction in relief from 1 April 2023, you may be eligible to apply for Small Business Transitional Relief.
For more information, visit the Scottish Government website where you can also use their Business Rates calculator to estimate your rates bill.
How do I notify you of potential business rates fraud?
You can report this online. If you need any assistance, contact our Customer Advice and Support Service.