The Scottish Government has put in place legislation to create a revised Small Business Bonus Scheme (SBBS) from 1 April 2023.
You can get non-domestic rates relief through the Small Business Bonus Scheme if all of these are true:
- the combined rateable value of all your business premises in Scotland is £35,000 or less
- the rateable values of individual premises are £20,000 or less
- the property is actively occupied
For ratepayers with only one non-domestic property with a rateable value:
- up to £12,000 - 100% relief (no rates payable)
- from £12,001 to £15,000 - scales from 100% to 25% relief
- from £15,001 to £20,000 - scales from 25% to 0% relief
For ratepayers with more than one property and where the total (cumulative) rateable value of all your non-domestic properties is £12,000 or less, the relief is 100% (no rates payable).
For ratepayers with more than one property and where the total rateable value of all your non-domestic properties is between £12,001 and £35,000, then relief:
- is 25% on each individual property with a rateable value of £15,000 or less
- scales from 25% to 0% for individual properties with rateable values from £15,001 to £20,000
If you fail to declare additional business properties occupied in Scotland on your application, this may constitute fraud and appropriate action may be taken.
The Small Business Bonus Scheme is not available to advertisements, car parks, betting shops and payday lending businesses.