Non-domestic rates - money off your bill
Small business bonus relief
This relief can only be awarded to properties that are in active occupation. If your property is unoccupied, you must apply for empty property relief instead. We can't give this relief to payday lenders, advertising stations, car parks, car spaces or betting shops.
A separate application is needed for every property that you wish to apply for. You must remember to declare any other properties in Scotland that you are, or were, liable for at the same time as the property you are now applying for.
Small Business Bonus Relief for 2023/2024
The small business bonus scheme changed on 1 April 2023. You will qualify for small business bonus relief on your occupied properties if the combined rateable value of all your properties in Scotland you are liable for is £35,000 or less and where the individual property has a rateable value of £20,000 or less.
- 100% small business bonus relief will continue to be available for properties with a rateable value up to £12,000.
- The upper rateable value threshold for individual properties to qualify for relief will be extended from £18,000 to £20,000.
- Relief will taper from 100% to 25% for properties with rateable values between £12,001 and £15,000 and from 25% to 0% for properties with rateable values between £15,001 and £20,000
Small Business Bonus Relief 2022/2023 and earlier
You can still apply for relief prior to 1 April 2023 using the same application form. Prior to this date, you will qualify for small business bonus relief on your occupied properties if the combined rateable value of all your properties in Scotland you are liable for is £35,000 or less and where the individual property has a rateable value of £18,000 or less. The percentage of relief is as follows:
|Combined rateable value of all business properties in Scotland||2017/2018 to 2022/2023|
|Up to £15,000||100% relief|
|£15,001 - £18,000||25% relief|
|£18,001 - £35,000*||25% relief|
*A ratepayer with multiple properties with a cumulative rateable value between £18,001 and £35,000 can be eligible for 25% relief for individual properties each with a rateable value up to £18,000.
When you apply we will need to know about any other properties in Scotland where you have been the ratepayer at the same time as the property you are now applying for relief for. If you are or were liable for more than 5 properties at the same time as this one you are making an application for, you will be required to upload a list of these properties when making your application. You must tell us the full address and postcode of each property along with the approximate dates of liability for each property. You can upload most types of documents including PDF, Excel, Word and image files. Please have these to hand before you start your application.
To apply for small business bonus relief or to review an existing small business bonus relief, please complete the online form below.
We aim to process your application within 10 working days. Due to current volumes of customer contact and correspondence, there may be a delay to this timescale.
We are working hard to reduce our response times and will process your application as soon as possible.
If you have already made an application for small business bonus relief and you have been asked to provide evidence in support of your application, you can use our online form to provide this.