Ratepayers of non-domestic subjects with a low rateable value may be entitled to a rates reduction.
Small Business Bonus from 1 April 2026
Apply for small business bonus for 2026
Relief award thresholds
The Small Business Bonus Scheme has been continued into financial year 2026/2027 with the qualifying thresholds unchanged. These remain as follows.
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 businesses 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 |
Exclusions from relief
The following subjects will continue to be ineligible to receive this relief:
- unoccupied premises
- used for payday lending
- the accommodation of one or more advertisements
- the provision of facilities for betting
- the provision of one or more parking spaces
In addition, there are further restrictions from 1 April 2026 for premises that require a short-term let licence, for deer forests and for shooting rights.
Where a short-term let licence is required, relief will only be available if such a licence has been obtained. Please view our short-term lets webpage for more information and to make an application for a licence.
For deer forests and shootings, please refer to our guidance on eligibility (PDF, 160 KB).
Restrictions on relief
The Scottish Government have indicated that the relief will now be considered a subsidy as defined in the Subsidy Control Act 2022.
Please view our Restrictions on Rates Relief webpage for full detail of this along with detail of restrictions for premises deemed to be under-used.
Those losing entitlement to relief from 1 April 2026
Transitional protection, through a cap on the amount payable, can be given, upon application, to those that were eligible for relief as at 31 March 2026 but are no longer eligible or are eligible for a lesser amount.
This does not include those that are ineligible as they require, but do not hold, a short-term let licence.
This limits the net charge increase, after any relief entitlement has been considered, when compared to the charge applicable at 31 March 2023 to 25% of the increase that would otherwise have applied.
View our Transitional Relief 2023 to 2026 webpage for further information on this and to make an application.
Small Business Bonus from 1 April 2023 to 31 March 2026
Applications can still be considered for previous financial years, but require a separate application form due to the new criteria for 2026.
Apply for small business bonus relief up to 31/03/2026
Significant changes were made to the operation of the Small Business Bonus scheme under the terms of the the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023.
This saw the introduction of new tapered thresholds and a change in the award entitlement whether you are the ratepayer of one or more than one subject.
Subjects that are unoccupied or used for payday lending will remain ineligible to receive this relief. In addition to this, subjects used wholly or mainly for the following purposes will, from 1 April 2023, no longer be eligible for rates relief through this scheme:
- the accommodation of one or more advertisements
- the provision of facilities for betting
- the provision of one or more parking spaces
For ratepayers of a single subject, the following will apply from financial year 2023/2024 to 2025/2026:
| 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 financial year 2025/2026:
Combined rateable value of all businesses 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 |
