Business rates reductions for small businesses
Rates relief may be provided through the Small Business Bonus Scheme if the rateable value of your property is less than £20,000.
Please note that, from 1 April 2020 small business bonus relief cannot be applied to empty properties.
Eligibility
Rateable Value for one property | Relief awarded |
|---|---|
£12,000 or less | 100% |
£12,001 to £15,000 | Taper from 100% to 25% |
£15,001 to £20,000 | Taper from 25% to 0% |
Combined Rateable Value of all premises in Scotland |
|
Cumulative rateable value £12,000 | 100% (on all properties) |
Cumulative rateable value £12,001 and £15,000 | 25% (on all properties) |
Cumulative rateable value £15,001 and £35,000 | Taper from 25% to 0%* (On all properties) * On each individual property with an RV of £20,000 or less |
A 25% reduction is also available for businesses with more than one property if the combined rateable value is less than £35,000. A discount can be applied to each property with a rateable value of £18,000 or less.
What happens next
We'll review your application and let you know if you are entitled to a discount, this can take up to 30 days. We may ask for more information to help us make a decision.
