This publication provides statistics on the Small Business Bonus Scheme, which provides non-domestic rates relief (business rates discounts) to small businesses in Scotland. Data provided in this publication relate to mid-year estimates provided by local authorities, and ‘recipients’ refers to properties in receipt of relief. The key points are:
There are 92,381 recipients of Small Business Bonus Scheme (SBBS) relief in 2013-14, an increase from 89,087 in 2012-13.
The SBBS provided £154m in relief in 2013-14, an increase from £144m in 2012-13.
The number of properties receiving SBBS relief over the past 5 years has increased by 44% from 64,179 in 2008-09 to 92,381 in 2013-14. Likely reasons for this increase include expansion of the scheme (detailed in the background notes) and greater awareness of the scheme.
Around 88% of properties receiving relief were in the lowest rateable value (RV) band in the SBBS (RV less than £10,000).