Record number of small businesses accessing relief

£226 million awarded in 2017-18.

The Small Business Bonus Scheme (SBBS) provided record relief to almost 104,000 recipients in 2017-18.

The increased number of recipients benefitting from total relief under the scheme, which removes or reduces their rates bills rose to £226 million - an increase of £46 million from £180 million from last year. This amounts to an average saving per property of over £2,000.

The number of properties receiving SBBS relief has increased by over 60% since it was introduced in 2008-09.

Welcoming the new figures Finance Secretary Derek Mackay said:

“Since its introduction, the Small Business Bonus Scheme has saved businesses in Scotland almost £1.5 billion and offers the most generous package of reliefs available to small businesses anywhere in the UK.

“To maximise take up I will shortly write to ratepayers potentially eligible for SBBS, but not claiming it.

“We are doing everything within our powers to support our economy and make Scotland the best place for business to invest.

“We have gone beyond the Barclay Review recommendations with new measures to drive investment. In addition to the growth accelerator, where businesses pay no rates for the first year on new or improved properties, we will ensure every new build property does not pay a penny in rates until it is occupied for the first time.”


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