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Tax ReliefScotland

Small Business Bonus Scheme (Scotland)

Local councils (Scotland)

Description

Scotland's own business rates relief for small properties, running on different thresholds from the equivalent England scheme. For a single property, 100% relief applies up to a £12,000 rateable value, tapering down to 25% at £15,000 and to 0% at £20,000. Ratepayers with multiple properties get a different taper: 100% relief where combined rateable value is up to £12,000, 25% relief on individual properties valued at £15,000 or less, and a taper to 0% for individual properties between £15,001 and £20,000, provided the combined rateable value of all properties doesn't exceed £35,000.

Amount

100% relief up to £12,000 rateable value, tapering to 0% at £20,000 (single property); multiple-property ratepayers get 100% relief up to £12,000 combined value with a taper to 0% at £20,000 per property, capped at £35,000 combined

Deadline

Rolling / no fixed deadline

Eligibility summary

  • Available in: Scotland.
  • Applicant must be a registered business.
Notes
The extended taper to £35,000 combined rateable value applies to ratepayers with multiple properties, not a council-by-council variation — confirmed current as of August 2026.

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How to apply

Apply through your local council's business rates/non-domestic rates team.

View official source

Last verified: 23 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.