Small business bonus
For ratepayers of a single subject the following will apply:
| 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:
| 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 1 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 licence, from 1 April 2026.
Small Business Transitional Relief
Small Business Transitional Relief helps ratepayers who lose eligibility for certain reliefs on 1 April 2026. This includes:
- Small Business Bonus Scheme (SBBS) Relief
- Rural Relief
- Hospitality Relief
- Small Business Transitional Relief (from the 2023 revaluation cycle)
- Shootings and deer forests
Properties that require a short-term let licence but do not have one are not eligible.
If you are eligible, any increase to your rates bill will be phased in:
- 2026/27: pay 25% of the increase
- 2027/28: pay 50% of the increase
- 2028/29: pay 75% of the increase
Reapplying for Small Business Bonus Relief
From 1 April 2026, customers who receive Small Business Bonus Relief on more than one property must reapply. This ensures relief is consistent with the new 2026/27 rateable values for all relevant properties in Scotland.
Any eligible award will be backdated to 1 April 2026.
Apply online
Use our online form to apply for Small Business Bonus Relief and Small Business Transitional Relief.
Apply for Small Business Bonus Relief and Small Business Transitional Relief
How your relief is calculated
The amount of Small Business Bonus Relief you receive depends on the rateable value of all properties you are responsible for in Scotland.
Download examples showing how the relief is calculated from 2023/24 onwards
Use the Scottish Government’s non-domestic rates calculator to estimate your relief
Minimal Financial Assistance (MFA)
This relief is treated as Minimal Financial Assistance (MFA) under the Subsidy Control Act 2022 .
The application form explains the information you must provide. If your application is approved, the amount of MFA you receive will be shown on your rates bill.
You must keep a written record of any MFA received for at least 3 years from the date it is awarded. This ensures you can confirm how much MFA you have received if asked in future.