What it is
You may be able to get a full or partial relief on your business rates if you have a small business. This is through the Small Business Bonus Scheme.
There are three types of relief for small businesses available.
If you have 1 business property
The relief you can get through the Small Business Bonus Scheme depends on your property’s rateable value.
| Rateable value | Relief amount |
|---|---|
| Up to £12,000 | 100% (no rates payable) |
| From £12,001 to £15,000 | Scales from 100% to 25% |
| From £15,001 to £20,000 | Scales from 25% to 0% |
If you have more than 1 business property
The relief you can get through the Small Business Bonus Scheme depends on the total, combined rateable value of all of your properties.
You must declare all business properties you own in Scotland on your application. Failure to do so may be considered fraud.
| Total rateable value | Relief amount |
|---|---|
| Up to £12,000 | 100% (no rates payable) |
| From £12,001 to £35,000 |
25% on each individual property with a rateable value of £15,000 or less Tapered relief from 25% to 0% on each individual property with a rateable value from £15,001 to £20,000 |
If your relief changed after the 2023 revaluation
You can get Small Business Transitional Relief if the 2023 revaluation meant that you:
- are no longer eligible for the Small Business Bonus Scheme
- saw a reduction in your eligibility for the Small Business Bonus Scheme
- are no longer eligible for Rural Rate Relief.
This relief could limit the increase to your business rates bill, with the amount varying based on the financial year. The maximum increase in your rates bill for each qualifying property compared to what you had to pay on 31 March 2023 is capped at £1,800 in 2025 to 2026.
This relief applies after any other reliefs.
Who can apply
You could get relief through the Small Business Bonus Scheme if:
- the combined rateable value of all your business properties is £35,000 or less
- the rateable values of individual properties are £20,000 or less
- the property you’re applying for is actively occupied.
The Small Business Bonus Scheme is not available to advertisements, car parks, betting shops, and payday lending businesses.
Before you apply
To apply, you’ll need:
- your business rates account number
- your company registration number.
Your business rates account number is 11 digits long and begins with a 5, 6, or 8. You can find it on your most recent business rates bill.
If you need help with your application, you can either:
- contact us online
- phone us on 0300 300 0202.
How to apply
Apply online
After you’ve applied
We'll let you know of our decision by email.
You should continue to pay your business rates bill as normal until you’ve received an updated bill.