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.
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:
|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 in the last 12 months. If you are 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 date you became liable 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
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.