Small business bonus
The Small Business Bonus Scheme has changed. A summary of the new terms of the scheme from 1 April 2023 are shown below.
For ratepayers of a single subject
The following will apply from 2023/24 onwards:
| 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 2023/24 onwards:
| Combined rateable value of all properties 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 |
No longer eligible
- Car parks
- Car spaces
- Advertisements
- Betting shops
Small business relief
Small Business Transitional Relief has also been introduced for those losing or seeing a reduction in Small Business Bonus or Rural Rates Relief (including due to SBBS exclusions) from 1 April 2023.
Subject to qualifying criteria the maximum increase in the rates liability relative to 31 March 2023 will be capped at £600 in 2023/24, rising to £1,200 in 2024/25 and £1,800 in 2025/26.
Businesses must reapply
As a result of the significant changes to the scheme all eligible businesses need to reapply for Small Business bonus Relief from 1 April 2023.
Apply for Small Business Bonus Relief and Small Business Transitional Relief
Or you can apply just for Small Business Bonus Transitional Relief:
Apply for Small Business Transitional Relief
Examples and calculator
The amount of Small Business Bonus Relief you may be eligible for will depend on the rateable value of any properties you are liable for in Scotland.
Download an explanation and some examples of how the relief is calculated in 2023/24.
A non-domestic rates calculator is also available on the Scottish Government's website allowing you to estimate the level of relief which may be due on any individual property in Scotland.