Non-domestic rates relief statistics 2025
Statistics on non-domestic rates reliefs in place on 1 June 2025. Includes numbers of properties receiving relief and values of reliefs, with breakdowns by relief type, property type, and council area.
Small Business Bonus Scheme relief
The Small Business Bonus Scheme (SBBS) relief was the most commonly awarded relief, accounting for 69% of all relief awards, and 34% of the value of all reliefs on 1 June 2025.
SBBS offers a relief of up to 100% on non-domestic rates bills. Eligibility for SBBS relief depends on the cumulative rateable value of all properties in Scotland for which a ratepayer is responsible. From 1 April 2023, ratepayers with a cumulative rateable value not exceeding £35,000 may be eligible for SBBS relief on properties with individual rateable values not exceeding £20,000. Certain property types, such as advertising and betting shops, are excluded from eligibility.
More information about the current and historic eligibility criteria for SBBS relief can be found in Table 14.
Figure 5: Number of properties in receipt of SBBS, by year and data source
Figure 5 shows the number of SBBS relief recipients, and Figure 6 the value of SBBS relief, from 2008 until 2025. There was a change in the data source in 2018, where a more detailed billing snapshot started being used, provided by councils in late spring or early summer, rather than a more specific SBBS relief snapshot which was usually provided in October. Figures for 2018 are presented from both sources. Due to issues encountered with the 2023 Billing System Snapshot, figures for 2023 are not presented.
On 1 June 2025, 46% of properties (116,100) were in receipt of SBBS relief, with a total value of £247 million. This is an increase compared to 44% (112,720) recipients on 1 June 2024.
In addition, 5,240 properties were receiving Small Business Transitional Relief, which limits the increase in non-domestic rates bills for properties which, due to revaluation or SBBS reforms, are no longer eligible for SBBS relief, or for which eligibility has decreased. The total value of Small Business Transitional Relief was £16 million.
Figure 6: Value of SBBS, by year and data source
Table 8 shows the number of recipients, the number of recipients receiving 100% SBBS relief, and the value of SBBS relief, by council area. Of the 116,100 properties receiving SBBS relief, a significant majority (100,690) were receiving 100% SBBS relief.
SBBS in combination with other reliefs
Most SBBS relief recipients receive 100% SBBS relief. On 1 June, there were 15,410 properties receiving less than 100% SBBS relief, of which 8,080 combined SBBS relief with one or more other reliefs.
Table 11 shows the numbers of properties which received other reliefs combined with SBBS. Most properties (4,580) combined SBBS with the Small Business Transitional Relief, while 2,040 combined SBBS and General Revaluation Transitional Relief, 830 combined SBBS and mandatory charity relief, and a further 540 combined SBBS and mainland hospitality relief.