Small Business Bonus Scheme

You may get money off your non-domestic rates through the Small Business Bonus Scheme if:

the combined rateable value of all the business premises you occupy is £35,000 or less
each property you occupy has a rateable value of £20,000 or less
the property is actively occupied

If your property needs a short-term let licence, you must have a valid licence to get relief.

Use the non-domestic rates calculator to work out your non-domestic rates bill after Small Business Bonus Scheme relief.

The rules for business rates relief are different if your property is in England, Wales or Northern Ireland. You can find guidance on small business rates relief on GOV.UK.

The benefits

Relief for ratepayers with one business property
Rateable value	Relief
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%

Relief for ratepayers with more than one property
Total rateable value	Relief
Up to £12,000	100% (no rates payable)
From £12,001 to £15,000	25% on each individual property with a rateable value of £15,000 or less
From £15,001 to £35,000	Scales from 25% to 0% for individual properties with rateable values from £15,001 to £20,000

If you do not declare all your occupied business properties in Scotland, you may face legal action.

Apply for the Small Business Bonus Scheme

You can apply through your local council. You need to complete an application form.

You need to provide:

your full name
your address
the rateable value of each business property you occupy

You must also sign an anti-fraud declaration.

You do not need to give sensitive information, such as staff numbers or your turnover.

It’s free to apply for rates relief, including the Small Business Bonus Scheme. Do not pay anyone who offers to apply for you.

Business rates

Who cannot apply for the scheme

You cannot get Small Business Bonus Scheme relief for:

advertisements
car parks
betting shops
payday lending businesses
some types of shootings

You cannot apply for the scheme if you need a short-term licence and do not have one.

Shootings

You can get financial help for shootings that are on:

crofts
agricultural holdings
small landholdings

The scheme is also available to shootings leased:

on a commercial basis to anyone receiving support under the Scottish Rural Development Programme (SRDP) for new entrants
for environmental purposes

A lease is for environmental purposes if the land is managed in ways that:

support sustainable or regenerative agriculture
help Scotland move towards its net‑zero emissions target
help adapt to climate change
protect, increase or maintain biodiversity

You can read about the Land Reform (Scotland) Act 2025 on legislation.gov.uk.

Shootings and deer forests

You can also get relief for shootings and deer forests where shooting rights are used for:

environmental management
protecting woodland
protecting farming

Any deer shot must also be made available for human consumption.

You can also apply if you have shooting rights but do not use them.

Thanks for your feedback