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.


Rateable Value for one property

Relief awarded

£12,000 or less


£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.

Apply for a reduction >>

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.


Page last updated: 01/04/2023
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