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This report presents the results of an evaluation of the Small Business Bonus Scheme (SBBS), and provides recommendations in relation to the SBBS and non-domestic rates relief more broadly.
The Small Business Bonus Scheme (SBBS) is a non-domestic or business rates relief offered to non-domestic properties in Scotland under a certain size. This report presents the results of an evaluation of the SBBS, commissioned by the Scottish Government in response to the 2017 Barclay Review.
The aims of the evaluation were to understand the impact that this relief has had on supporting small businesses, and to consider whether the scheme could be better targeted to support local investment, employment and growth.
The evaluation was led by the Fraser of Allander Institute at the University of Strathclyde. It provides detailed analysis of available data on Scotland’s small business base, including those businesses that receive SBBS relief as well as those that do not. The evaluation includes a survey of small businesses in Scotland; and an econometric evaluation to determine the impact of the SBBS on business outcomes. The report concludes with recommendations in relation to the future direction of the SBBS and non-domestic rates policy in Scotland.