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Business

Scottish Business Rates Calculator

Calculate your Scottish business rates and Small Business Bonus Scheme relief. Updated for the April 2026 revaluation.

By Gary · Updated April 2026

✓ Updated April 2026✓ Scotland-specific✓ No sign-up required

Enter your rateable value to calculate your business rates and SBBS relief.

Scottish business rates 2026/27

Business rates are charged on most non-domestic properties in Scotland. The amount you pay depends on your property's rateable value (set by the Scottish Assessors) multiplied by the poundage rate set by the Scottish Government.

Poundage rates

Rateable value	Rate (per £)
Up to £51,000	49.9p
£51,001 – £100,000	54.6p (intermediate)
Over £100,000	55.7p (higher)

Small Business Bonus Scheme (SBBS)

100% relief for single properties with a rateable value up to £12,000. Tapered relief from £12,001 to £20,000. Around 116,100 properties (46% of all non-domestic properties) receive SBBS relief.

April 2026 revaluation

A business rates revaluation took effect in April 2026. Your rateable value may have changed — check on the Scottish Assessors website (saa.gov.uk) and update the figure above.

Check your rates. Enter your rateable value above to see your bill and SBBS relief.

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Frequently asked questions

Answers to common questions about this calculator.

What is the Small Business Bonus Scheme (SBBS)?

The Small Business Bonus Scheme gives automatic rates relief to businesses in Scotland occupying properties with low rateable values. Properties with a rateable value of £12,000 or less get 100% relief (you pay nothing). Relief tapers from 100% down to 0% for rateable values between £12,001 and £20,000. Around 116,100 properties in Scotland benefit from the scheme.

How is rateable value determined in Scotland?

Rateable values are set by the Scottish Assessors Association (SAA) based on the estimated annual rental value of your property on a fixed valuation date. A Scotland-wide revaluation took effect in April 2026, so your rateable value may have changed. You can check your current rateable value at saa.gov.uk and appeal within six months if you believe it is wrong.

When is the next business rates revaluation in Scotland?

The most recent Scottish revaluation took effect in April 2026 with a valuation date of 1 April 2025. Scotland moved to a three-year revaluation cycle under the Non-Domestic Rates (Scotland) Act 2020, so the next revaluation is expected in April 2029. Between revaluations, your rateable value generally stays fixed unless there is a material change to your property.

How do Scottish business rates differ from English business rates?

Scotland sets its own poundage rate (49.9p for 2026/27) independently from England's multiplier (55.5p). Scotland also has its own relief schemes — the SBBS is more generous than England's small business rate relief at the lower end. Crucially, Scottish rates are set by the Scottish Government and collected by local councils, not by Westminster.

Do I qualify for SBBS if I have more than one property?

If the combined rateable value of all your Scottish properties is £20,000 or less, you can still qualify for SBBS relief. However, if the combined value exceeds £20,000, none of your properties will receive SBBS relief. Each property is assessed individually for relief amount, but the combined total determines overall eligibility.

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Rates verified April 2026· All figures sourced from Revenue Scotland and HMRC

This calculator provides estimates only and does not constitute financial or tax advice. Always verify with Revenue Scotland, HMRC, or mygov.scot, and speak to a qualified financial adviser for advice specific to your circumstances.