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.

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. 

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:

Relief awarded
Combined rateable value of all business properties in Scotland 2017/2018 to 2020/2021
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 in the last 12 months.

We can’t give this relief to payday lenders.

To apply for small business bonus relief or to review an existing small business bonus relief, please complete the online form below