Small business bonus
From 1 April 2023 100% SBBS relief is available for properties with a rateable value up to £12,000. The table below shows the level of relief is calculated.
| Rateable value range (for ratepayers with a single non-domestic entry in valuation roll) | Percentage of rate relief |
|---|---|
£12,000 or less | 100% |
£12,001 to £15,000 | Relief taper from 100% to 25% |
£15,001 to £20,000 | Relief taper from 25% to 0% |
Click here to see a table of % relief based on Rateable Value.
If you have more than one non-domestic property in Scotland the level of relief is shown below.
| Cumulative rateable value range (multiple entries in valuation roll) | Percentage of rate relief |
|---|---|
£12,000 or less | 100% |
£12,001 to £35,000 | 25% on each individual property with a rateable value of £15,000 or less For individual properties with rateable value £15,001 to £20,000, a tapered relief percentage from 25% to 0% |
Click here to see a table of % relief based on the taper for cumulative properties.
Car parks, car spaces, advertisements and betting shops will be excluded from eligibility for SBBS from 1 April 2023.
A Small Business Transitional Relief will be introduced for those losing or seeing a reduction in Small Business Bonus Scheme Relief or Rural Rates Relief (including due to SBBS exclusions) on 1 April 2023. 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.
