Non-Domestic (Business) Rates Small Business Bonus Scheme
From 01 April 2023, the qualifying criteria for the Small Business Bonus Scheme has changed, the scheme is contained within The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023.
You can get Non-Domestic rates relief through the Small Business Bonus Scheme from 01April 2023 if:
- The combined rateable value of all your business premises is £35,000 or less
- and, the rateable value of individual premises is less than £20,000
- The property is actively occupied (evidence of this may be required)
For ratepayers of a single subject, the following will apply for financial year 2023-24:
| Rateable Value Range | Percentage of relief (subject to availability) |
|---|---|
| Up to £12,000 | 100% |
| £12,001 to £15,000 | award will taper from a maximum of 100% to a minimum of 25% *Relief amount determined by the following formula: 100-(75x(1-(15000-RV*/3000)) |
| £15,001 to £20,000 | award will taper from a maximum of 25% to zero Relief amount determined by the following formula: 25x(20000-RV*/5000) |
For ratepayers of more than one subject, the following will apply for financial year 2023-24:
| Combined rateable value of all businesses in Scotland | Percentage of relief (subject to availability) |
|---|---|
| Up to £12,000 | 100% |
| £12,001 to £35,000 |
25% for each individual subject with a rateable value of £15,000 or less and/or award will taper from 25% to zero for each individual subject with a rateable value between £15,001 and £20,000 |
The following properties are excluded from the Small Business Bonus Scheme:
- Properties which are unoccupied or empty.
- Properties used to display advertising.
- Properties used for the purposes of betting.
- Properties used for payday lending.
- The provision of one or more car parking spaces.
How at apply
The award of relief is not automatic, for applications for relief from 01 April 2023 onwards, download the application form below, and supply evidence as detailed on the form.
Backdated Relief
We will consider any valid application for Small Business Bonus Relief to be backdated for a maximum of 6 years prior to the start of the year in which the application is made (there are certain exceptions). We will not consider any backdating request prior to that period. All requests for backdating must satisfy the requirements of the scheme and where necessary, must be supported by additional evidence.
Qualifying Criteria – prior to 01 April 2023
If your business property has a rateable value of £18,000 or less, you may be entitled to the relief shown in the table below. Relief is also available if you have multiple properties with a combined rateable value of less than £35,000, each individual property must have a rateable value of £18,000 or less.
| Rateable Values of all properties | Small Business Bonus Percentage |
|---|---|
| Up to £15,000 | 100% |
| £15,001 to £18,000 | 25% |
| £18,000 to £35,000 | 25% on individual properties each with a rateable value of up to £18,000 |
The following properties are excluded from the Small Business Bonus Scheme:
- Properties used for payday lending.
- Properties which are unoccupied or empty (from 01 April 2020).
If you are applying for relief prior to 01 April 2023, please complete the form below, this in addition to completing the application form for 2023-24.