Small Business Bonus
Last updated | 24/05/2010
The Small Business Bonus was introduced in Scotland from 1 April
2008. It replaced the Small Business Rates Relief
Scheme.
For the Financial Year 2010, Non-Domestic subjects with a Rateable
Value of £18,000 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 year 2010/11 the level of relief which may be
awarded is set out below:
| Combined
Rateable Value of all business subjects in Scotland |
% of relief* 2010/11 |
| Up to £10,000 |
100% |
| £10,001 to £12,000 |
50% |
| £12,001 to £18,000 |
25% |
| Up to £25,000 |
25% for each property RV of
£18,000 or less |
* Subject to eligibility
For further information please go to
www.scotland.gov.uk 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.
