Guide

Business rates relief

Last updated: 21 September 2017

Small Business Bonus Scheme

You can get business rates relief through the Small Business Bonus Scheme (SBBS) if the combined rateable value of all your business premises in Scotland is £35,000 or less.

It's free to apply for rates relief, including SBBS. You should be wary of anyone who proposes to apply on your behalf for a fee.

Use our business rates calculator to estimate your business rates bill.

Small business rates relief is handled differently in England, Wales and Northern Ireland. Visit GOV.UK's rates relief for small businesses to find out more.

In 2017-18, you may not have to pay any business rates at all if the rateable value of your property is £15,000 or less.

The benefits

Based on the total rateable value (RV) of all your business premises, the following reliefs are available:

  • RV up to £15,000 - 100% relief (ie no rates payable)
  • RV £15,001 to £18,000 - 25% relief

If you have more than one business property, with a combined rateable value of between £18,001 and £35,000, you will get 25% relief on each individual property with a rateable value of under £18,000.

You can save a maximum of £6,990 in 2017-18.

If you fail to declare additional business properties occupied in Scotland on your application, this may constitute fraud and appropriate action may be taken.

Apply for SBBS

You can apply for SBBS through your local council by completing a simple application form. This asks for your name, address and rateable value of the business property you occupy and to sign a declaration for anti-fraud purposes. You don't need to declare sensitive information such as turnover or number of staff.

Business rates relief
Small Business Bonus Scheme