Small Business Bonus
Last updated | 10/11/2008
The Small Business Bonus, a new rates relief scheme, is effective in Scotland from 1 April 2008 and replaces the Small Business Rates Relief Scheme.
Non-Domestic subjects with a Rateable Value of £15,000 or less, may be entitled to a rates reduction. The level of relief is based on the COMBINED TOTAL Rateable Value of ALL subjects within SCOTLAND where the organisation/individual is in rateable occupation or (if empty and unoccupied) entitled to occupy. The level of relief is also dependent on entitlement to any other type of rates relief and receipt of any other type of public sector assistance (e.g. grant, funding support).
For financial years 2008/09 and 2009/10 the level of relief which may be awarded is set out below:
| Combined Rateable Value of all business subjects in Scotland |
% of relief* 2008/09 |
% of relief* 2009/10 |
| Up to £8,000 |
80% |
100% |
| £8,001 to £10,000 |
40% |
50% |
| £10,001 to £15,000 |
20% |
25% |
* Subject to eligibility
For further information or to request an application for relief, please contact Local Taxes:
Phone: 01738 477430
E-mail:
LocalTaxes@pkc.gov.uk or alternatively download and complete the
application form available.
