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
£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.
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.