Small business bonus scheme
The Supplementary Data on SBBS Mid-Year return is issued annually to Local Authorities requesting data on recipients of SBBS relief and on Non-Domestic Rate (NDR) subjects paying the Large Business Supplement.
The Supplementary Data on SBBS Mid-Year return is issued annually to Local Authorities requesting data on recipients of SBBS relief and on Non-Domestic Rate (NDR) subjects paying the Large Business Supplement. The aim of this annex is to collect information on the number of subjects, total rateable value and cost/contribution for the SBBS for the NDR subjects in these two groups.
This data feeds into our model of Non-Domestic Rate Income as well as our analysis of Non-Domestic Rate Relief take-up.
The return is issued annually at a similar time to the Non-Domestic Rate Income Mid-Year Estimate return and collects a snapshot view of recipients and contributors to the Small Business Bonus Scheme.
If you are looking for older publications they have been archived here.
2018-19
2017-18
2016-17
Contact
The SBBS return is now collected through the ProcXed system. All data suppliers have been contacted regarding this change; if you have yet to receive details of the changes or require log in details for ProcXed please email: lgfstats@gov.scot