Ratepayers of Non-Domestic subjects with a low Rateable Value may be entitled to a rates reduction
Please ensure that you select the appropriate form, either to make a new application or to complete a review of an existing award:
Make a new application for small business bonus relief
Review an existing award of small business bonus relief
Small Business Bonus from 1 April 2023
Significant changes have been made to the operation of the Small Business Bonus scheme under the terms of the The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023
This has seen the introduction of new tapered thresholds and a change in the award entitlement whether you are the ratepayer of one or more than one subject.
If you wish to see an estimate of what Small Business Bonus relief you may be entitled to you can use the Scottish Government calculator to do this.
Subjects that are unoccupied or used for payday lending will remain ineligible to receive this relief. In addition to this, subjects used wholly or mainly for the following purposes will, from 1 April 2023, no longer be eligible for rates relief through this scheme;
- The accommodation of one or more advertisements
- The provision of facilities for betting
- The provision of one or more parking spaces
For ratepayers of a single subject the following will apply from 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 zero |
For ratepayers of more than one subject the following will apply from 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 zero for each individual subject with a rateable value between £15,001 and £20,000 |
Reviewing entitlement to relief
In order to ensure that all ratepayers are given the correct award it is necessary to review the level of relief awarded periodically.
You may therefore receive a letter asking you to complete a review form to confirm your ongoing entitlement.
Please note that the review letter will relate to only one subject. If you are the ratepayer of several subjects you will be issued a separate review letter for each award that we are seeking to review and you must complete a separate review for each subject.
If you have been issued a review letter you must complete the following form; failure to do so may result in the relief being cancelled and a bill being issued for payment of the full Rates due.
Complete your small business bonus relief review
Those losing entitlement to relief from 1 April 2023
Transitional protection, through a cap on the amount payable, can be given, upon application, to those that were eligible for relief as at 31 March 2023 but are no longer eligible.
This limits the charge increase, after any relief entitlement has been considered, when compared to the charge applicable at 31 March 2023. For 2025 this limit is £1800; for 2024 it was £1200 and for 2023 it was £600.
View our Transitional Relief 2023 to 2026 section for further information on this.
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