Business rates discounts
The small business bonus schemeYou need an email address to make an application. If you do not have one, please contact us.
The scheme will provide relief to ratepayers with properties in Scotland with a combined rateable value of £18,000 or less.
In addition, the scheme has been expanded and, where the cumulative rateable value of a ratepayer's properties falls between £18,000 and £35,000 (The cumulative rateable value prior to 1 April 2014 is £25,000) , the scheme will offer 25 per cent relief to individual properties with a rateable value of up to £18,000.
- Up to £10,000 - 100 per cent relief
- £10,001 to £12,000 - 50 per cent relief
- £12,001 to £18,000 - 25 per cent relief
- Upper limit for cumulative rateable value £35,000 - 25 per cent relief (This will allow a ratepayer with 2 or more properties with a cumulative rateable value of between £18,000 and £35,000 to qualify for relief at 25 per cent on individual properties with a rateable value of up to £18,000)
Relief can still be claimed for prior financial years.