Information

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.

This document is part of a collection


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If you are looking for older publications they have been archived here.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

Small business bonus scheme 2018-19: guidance

2017-18

Small business bonus scheme 2017-18: guidance

2016-17

Small business bonus scheme 2016-17: guidance

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

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