Small Business Bonus Scheme (SBBS)
You do not need to employ a third party or agent to apply for any rating relief on your behalf. Our advice is free, and we will consider your application at no cost to you.
The Small Business Bonus Scheme (SBBS) was reformed on 1 April 2023. 100% SBBS relief is now available for single properties with a rateable value up to £12,000 (previously £15,000). The upper threshold for rateable value (RV) to qualify for SBBS relief is between £18,000 and £20,000.
Single property relief
For individual properties, SBBS relief is:
- 100% to 25% for properties with a rateable value between £12,001 and £15,000
- 25% to 0% for properties with a rateable value between £15,001 and £20,000
Multiple property relief
Ratepayers with multiple properties (cumulative rateable value up to £35,000) qualify as follows:
- properties with a total rateable value of £12,000 or less qualify for 100% rates relief
- properties with a total rateable value between £12,001 and £35,000 qualify for 25% relief on each individual property with a rateable value of £15,000 or less. For properties with RVs between £15,001 and £20,000, relief percentage tapers from 25% to 0%
From 1 April 2023, car parks, car spaces, advertisements, and betting shops are excluded from eligibility.
If you wish to estimate the relief your property may be entitled to, visit the Scottish Government’s online calculator.
Small Business Bonus Transitional Relief
Starting 1 April 2023, this scheme caps any increase in rates liability resulting from changes to SBBS regulations, reductions in relief, or revaluation. The maximum increase compared to 31 March 2023 will be £600 in 2023-24, rising to £1,200 in 2024-25, and £1,800 in 2025-26.
Properties now excluded from SBBS entitlement (as detailed) can also apply for Transitional Relief. When reapplying for SBBS, we will assess whether this relief applies to your account.
Small business bonus relief is only available for occupied properties. Both occupied and unoccupied properties must be declared in your application.
Apply for the Small Business Bonus Scheme
Relief levels available prior to 1 April 2023 can still be claimed for previous financial years.
Details of relief levels before 1 April 2023 are available from the Rates Team.