Business rates discounts

The small business bonus

You need an email address to make an application. If you do not have one, please contact us.

Apply for small business bonus scheme

Relief levels from 1 April 2020

From 1 April 2020 small business bonus is restricted to occupied properties only.  Please note that both occupied and unoccupied properties must be declared on your application form.

The scheme will provide relief to ratepayers with properties in Scotland with a combined rateable value of £18,000 or less.

In addition, where the cumulative rateable value of a ratepayer's properties falls between £18,001 and £35,000 the scheme will offer 25 per cent relief to individual properties with a rateable value of up to £18,000. 

The scheme provides the following relief: 

  • Up to £15,000 - 100 per cent relief
  • £15,001 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 £18,001 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.

Relief levels before 1 April 2020 are available from the Rates Team.

If you need this information, please email