Business rates: Small Business Bonus Scheme (SBBS)
As of 1st April 2023, tapered thresholds and award entitlement for the Small Business Bonus Scheme has changed under the terms of the The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023.
You can use the Scottish Government non-domestic rates calculator to estimate your non-domestic rates bill.
The following are not eligible for rates relief through this scheme:
- Unoccupied or empty properties
- Properties used for payday lending
- Properties used for provision of facilities for betting
- Advertising stations or boards
- Car parks and parking spaces
For ratepayers of a single subject the following will apply for financial year 2023/24:
|Rateable value range||Percentage of relief (subject to eligibility)|
|Up to £12,000||100%|
|£12,001 to £15,000||award will taper from a maximum of 100% to a minimum of 25%|
|£15,001 up to £20,000||award will taper from a maximum of 25% to 0%|
For ratepayers of more than one subject the following will apply for financial year 2023/24:
|Combined rateable value of all businesses in Scotland||Percentage of relief (subject to eligibility)|
|Up to £12,000||100%|
|£12,001 to £35,000||25% for each individual subject with a rateable value of £15,000 or less, and/or, award will taper from 25% to 0% for each individual subject with a rateable value between £15,001 and £20,000|
If you are no longer eligible for relief for 2023/24
Transitional protection, through a cap on the amount payable, will be given to those that were eligible for relief as at 31st March 2023 but are no longer eligible or have a reduced award. Find out more about Transitional Relief.
Small business bonus for financial year 2022/23
For financial year 2022/23 the level of relief was based on the combined total rateable value of all subjects within Scotland where the organisation or individual is in rateable occupation or (if empty and unoccupied) entitled to occupy.
The scheme provided relief to ratepayer's with properties in Scotland with a combined rateable value of £18,000 or less. In addition, where the cumulative rateable value of a ratepayer's properties falls between £18,000 and £35,000 the scheme offered 25% relief to individual properties with a rateable value of up to £18,000.
Relief that was available from 1st April 2017:
|Combined rateable value of all businesses in Scotland||Percentage of relief|
|Up to £15,000||100%|
|£15,001 to £18,000||25%|
|Upper limit for cumulative rateable value £35,000||25%|