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The SBBS gives 100% business rates relief to Scottish businesses with a single property with a rateable value up to £12,000, and tapered relief from £12,001 to £20,000. Around 116,100 properties (46% of all non-domestic properties) receive SBBS relief. Multiple properties qualify if the combined rateable value is under £35,000.
The Small Business Bonus Scheme is Scotland's primary rates relief programme for small businesses, providing full or partial relief from non-domestic rates (business rates) to eligible properties.
Full relief (100%). Properties with a rateable value (RV) up to £12,000 receive 100% SBBS relief — no rates bill at all. This covers a large number of Scottish small businesses: small shops, single-office professional firms, cafés, independent tradespeople with a single premises.
Tapered relief. Properties with a RV between £12,001 and £20,000 receive a sliding scale of relief. At £12,001 the relief starts to taper from 100%; at £15,000 relief is 25%; at £20,000 it falls to zero. The exact taper is calculated by your local council but follows the Scottish Government's schedule.
Multiple property rule. If you own more than one property in Scotland, you can still receive SBBS if the combined rateable value of all your properties is below £35,000 and no single property has a rateable value above £20,000. However, only one property per business can receive more than 50% relief (if the total RV is above £12,000). This prevents large chains with many small outlets from claiming full relief across all premises.
Scotland vs England. England has a Small Business Rate Relief (SBRR) with a 100% relief threshold of £12,000 — the same upper limit. However, Scotland's scheme is generally more generous in its taper and application. In particular, Scotland's Combined Property rule (£35,000 cap) is more favourable for businesses with 2–3 locations than England's equivalent.
Rateable value vs rent. RV is not the same as your actual rent. It is an estimate of the annual rental value of the property at a reference date set by the Scottish Assessors. The 2023 revaluation (effective April 2023) updated RVs across Scotland. Properties are revalued every 3 years — the next revaluation is due for 2026.
How to apply. SBBS is administered by your local council. You don't need to apply each year — once you qualify, relief is automatically applied to your rates bill. If you believe you qualify but are not receiving relief, contact your local council's rates department or the Scottish Assessors Association.
Search the Scottish Assessors Portal (saa.gov.uk) using your property address. Rateable values are publicly available for all non-domestic properties in Scotland. If you think your RV is too high, you can appeal through the Assessor — the process is free. Rateable values were last updated in the 2023 revaluation and will be reviewed again in 2026.
No — SBBS applies to non-domestic properties that have a separate rateable value. If you work from home and your home is registered as a residential property only, you pay council tax (not business rates) and SBBS does not apply. However, if part of your home has been designated as a business premises with its own entry on the valuation roll, SBBS may apply to that portion.
Yes — if your rateable value exceeds £20,000 (for a single property) or your combined rateable value exceeds £35,000 (for multiple properties), you lose SBBS eligibility. The council will notify you of any change and adjust your rates bill. If you take on additional properties, report this to your council — failure to notify can result in overpayment of relief and a demand for repayment.