Small Business Bonus Scheme

The Small Business Bonus Scheme provides relief for small businesses in Scotland whose properties have a combined rateable value of £18,000 or less.

The relief depends on the total rateable value of all the properties you have including empty and unoccupied premises. To claim relief, please complete this form.

Table of Relief

Total Rateable Value of all properties                    Small Business Bonus - %
Up to £15,000
100%
£15,001 to £18,000
25%
Upper Limit of cumulative (RV)* £35,000
25%

This will allow a business with 2 or more properties with a cumulative rateable value under £35,000 to qualify for relief at 25% on individual properties with a rateable value of £18,000 or less.