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Small Business Bonus Scheme

For up to date information on all Scottish Government business rates reliefs and information on business rates please visit:


Small Business Bonus Scheme (SBBS) Thresholds for eligible properties in 2013-14 are:

Cabinet Secretary for Finance has announced that the SBBS will continue to offer the same levels of relief (discounts) to Scottish businesses next year.  The Scottish Government has committed to maintain SBBS for the life of the current Parliament.

Thresholds and percentage of relief offered are shown below.

If you are eligible you must apply and should contact your local Council.

Business Bonus - 2013-14 thresholds (same as 2012-13)

Combined rateable value (RV) of all business properties in Scotland:


Up to £10,000

100% (i.e. no rates payable)

£10,001 to £12,000


£12,001 to £18,000


£18,001 to £25,000

25% on each individual property with a rateable value not exceeding £18,000*


*This will allow a business with 2 or more properties with a cumulative rateable value of under £25,000 to qualify for relief at 25% on individual properties with a RV up to £18,000.


What is Small Business Bonus Scheme (SBBS)

From April 1 2013 tens of thousands of small businesses will continue to pay no rates at all under the Scottish Government's small business bonus scheme.

You could save up to £4,620 this year, depending on your rateable value.

You can see the number of recipients by area here.

Average savings from previous years of the scheme for each local authority area can be found here.

What's the catch?

There isn't one! The Scottish Government wants to help genuinely small businesses, particularly in the current economic climate.

Who qualifies?

You may qualify if you pay non-domestic rates for properties with a combined rateable value of £25,000 or less.

Interested? - How to apply

If you are currently in receipt of the Small Business Bonus and your circumstances have not changed you should not need to re-apply, however if you are in any doubt you should contact your local authority.

If you think you may now be eligible, you must apply for the bonus Scheme. For an application form please contact your local authority.

The simple application form will only take a few minutes to complete and you only need supply the name of the business, the address and the rateable value - it could be the easiest £4,620 you make this year.

When calling your local authority ask to speak to the revenue or non-domestic rates section and ask for a Small Business Bonus Scheme application form. Many local authorities also have forms available to download online.

Your local authority can also advise about eligibility if you have more than one business property and interaction with other non-domestic rate reliefs.

Find out more

For more information and advice please contact your local authority.