For ratepayers of a single subject the following will apply from 2023/24 onwards:
| Rateable value range | Percentage of relief (subject to eligibility) |
|---|---|
| Up to £12,000 | 100% |
| £12,001 to £15,000 | award will taper from a maximum of 100% to a minimum of 25% |
| £15,001 up to £20,000 | award will taper from a maximum of 25% to zero |
For ratepayers of more than one subject the following will apply from 2023/24 onwards:
| Combined rateable value of all properties in Scotland | Percentage of relief (subject to eligibility) |
|---|---|
| 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 |
- Shootings and deer forests will be excluded from eligibility for Small Business Bonus Scheme relief from 01 April 2026, except where a) shooting rights are exercised solely for the purposes of deer management, including to prevent damage to woodland or to agricultural production, environmental management or vermin control, b) crofts and c) all forms of agricultural and small landholding tenancies, leases for new entrants, and leases agreed for environmental purposes.
- Premises requiring a short-term let licence to operate will only be eligible for Small Business Bonus Scheme relief if they have a short-term let鈥痩icence, from 1 April 2026.
Small Business Transitional Relief
- Small Business Transitional Relief will ensure that those ratepayers losing, on 1 April 2026, eligibility for Small Business Bonus Scheme relief (including shootings and deer forests, but excluding those properties that require a short-term let licence but do not have one), Rural relief, Hospitality relief or Small Business Transitional Relief introduced for the 2023 revaluation cycle, do so in a phased manner. Eligible ratepayers will pay 25% of any increase to their net bill in the first year (2026/27), 50% in the second year (2027/28) and 75% in the third year (2028/29).
From 1 April 2026, customers who recieve Small Business Bonus Relief on more than one property have been asked to reapply for this relief. This is to ensure that reliefs are consistent with the new 2026/27 rateable values across all relevant properties across Scotland. All eligible awards will be backdated to 1 April 2026.
Please apply for Small Business Bonus Relief using our online application form.
The amount of Small Business Bonus Relief you may be eligible for will depend on the rateable value of any properties you are liable for in Scotland. Download an explanation and some examples of . A non-domestic rates calculator is also available via the allowing you to estimate the level of relief which may be due on any individual property in Scotland.
Applicants should note that the rates relief for which they are applying is being treated as Minimal Financial Assistance (MFA) under the .
The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your bill.
A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold.