Discounts for Business Rates

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.

Small Business Bonus Scheme levels are being maintained from 01 April 2026. 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

From 1 April 2026 this scheme provides relief to ratepayers affected by a reduction in relief entitlement due to the 2026 revaluation. The relief reduces the net bill increase in 2026/27 to 25%. In 2027/28 and 2028/29 it will reduce the net bill increases to 50% and 75%, respectively.

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.

Self-Catering Revaluation Transitional Relief

A relief scheme has been created specifically for the self-catering sector affected by a significant increase in rateable values as a result of the 2026 revaluation. The specific caps for self-catering are detailed below. An application is required, and we will also consider whether SBBS transitional relief or self catering revaluation transitional relief is applicable to your account.

Apply for the Small Business Bonus Scheme

Relief levels available before 1 April 2026 can still be claimed for previous financial years.

Details of relief levels before 1 April 2026 are available from the Rates Team.