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Small Business Bonus Scheme

From 01 April 2010 changes were made to the Small Business Bonus Scheme which will reduce the Rates Bills for businesses with premises of which the combined rateable value is £18,000 or less.

IIn addition, where the cumulative rateable value of a business with multiple properties falls between £18,000 and £25,000, the scheme will offer 25% relief to individual properties with a rateable value of £18,000 or under.

Combined Rateable Value for all properties in Scotland Relief Percentage2010/11
Up to £10,000 100%
£10,001 to £12,000 50%
£12,001 to £18,000 25%
Upper Limit for Cumulative Rateable Value £25,000 25%

 

From 01 April 2008 to 31 March 2010 the Small Business Bonus Scheme reduced the rates bills for businesses with premises of which the combined rateable value is £15,000 or less.

The level of relief for each business will have depended on:

  1. the combined rateable value of all business rates premises in Scotland of which the business is in rateable occupation or (if vacant) which the business is entitled to occupy;
  2. whether or not each property is eligible for one of the existing rates relief schemes; and
  3. the level of other public sector assistance received by the business.

For ratepayers qualifying for a reduction, projected levels of relief for the past two years was as follows;

Combined rateable value of all business properties in Scotland Financial Year 2008/09 Financial Year 2009/10
Up to £8,000 80% 100%
£8,001 to £9,999 40% 50%
£10,000 to £15,000 20% 25%

 

IIf you wish to apply for a reduction, please complete the attached application form.

Small Business Bonus Scheme Application Form (pdf 169kb)

General Information Leaflet

The Small Business Bonus Scheme replaced the Small Business Rates Relief as of 01 April 2008.

Alternatively, contact your Business Rates Team, who will help you with any enquiry.