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.
The Small Business Bonus Scheme will continue with its current relief rates and thresholds for the next 3 years (as of April 2026), but several eligibility changes took place with effect from 1 April 2026. These changes apply to premises which require a short-term let licence and to those which relate to deer forests and shooting rights. Because of this, all affected ratepayers must make a new application for 2026–2027. Other existing exclusions – including payday lenders, advertisements, car parks, and betting shops – will also remain in place.
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 |
Small Business Transitional Relief
This relief limits the net rates bill increase in 2026–27 to 25% of what it would otherwise have been after all other applicable reliefs – including General Revaluation Transitional Relief – are applied. You must apply to get this relief.
You can get this relief if your property:
- received Small Business Bonus Scheme relief on 31 March 2026
- received Small Business Transitional Relief on 31 March 2026
- qualified for mandatory or discretionary Rural Relief on 31 March 2026 but lost eligibility from 1 April 2026 because the rateable value rose above the thresholds set out in the Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 2005 (as amended) (legislation.gov.uk website)
- received hospitality relief on 31 March 2026.
In 2027–28 and 2028–29, the relief will limit net bill increases to 50% and 75%, respectively.
You are not eligible for Small Business Transitional Relief if your property is required to hold a short-term let licence but does not have one.
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.