Non-domestic rates - money off your bill

Small business bonus relief is available for occupied non‑domestic properties.

If your property is unoccupied, apply for empty property relief.

Eligibility for small business bonus relief

Small Business Bonus relief 2026/27 - 2028/29

Small business bonus relief will not be awarded to:

• payday lenders
• advertising stations
• car parks or parking spaces
• betting shops
• some types of shootings and deer forests

Small Business Bonus relief 2023/24-2025/26

Small business bonus relief will not be awarded to:

• properties used wholly or mainly for payday lending
• properties used wholly or mainly to accommodate advertisements
• car parks/parking spaces
• betting shops

Storage containers

Storage containers are classed as non‑domestic properties, whether used for business or personal purposes.

If you have received a bill for a storage container, you can apply for SBB relief using the online form below.

Relief available

If you are liable for a single property:

• £12,000 or less - 100% relief is awarded
• between £12,001 and £15,000 - relief is tapered from 100% to 25% 
• between £15,001 and £20,000 - relief is tapered between 25% and 0%

If you are liable for more than one property

• combined RV £12,000 or less - 100% relief on each property
• combined RV £12,001 to £35,000 and each property has an individual RV of £15,000 or less - 25% relief
• combined RV £12,001 to £35,000 and individual RV £15,001 to £20,000 - tapered relief between 25% and 0%

Information needed before you apply

We need to know about any other properties in Scotland that you have been the ratepayer for at the same time as the property you are now applying for. If you are or have been liable for more than 5 properties at the same time as the one you are applying for, you will need to upload a list including:

• full address and postcode of each property
• approximate dates of liability

You can upload most document types, including PDF, Excel, Word or image files.
Please have these ready before starting your application.

Small business bonus relief review

We are currently reviewing all SBB awards.
Instructions will be sent:

• by email, where we hold your email address, or
• by letter, where we do not.

Please complete your review form when requested, quoting your rates reference number from the email or letter.

Apply for or review small business bonus relief

You must complete a separate application for each property.

When applying, you must declare all other properties in Scotland that you are currently or were previously liable for at the same time.

Use the online form to:

• apply, or
• review an existing award.

Processing times

We aim to respond within 10 working days.

Due to high volumes of customer contact, there may be delays, but we will process your enquiry as soon as we can.

Submit evidence

We may ask you to upload documents with your form. If you need help, read our guidance on uploading files to online forms.