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Small Business Bonus Relief

Small Business Bonus Scheme 

The Small Business Bonus Scheme provides relief to businesses with properties in Scotland with a combined rateable value of £35,000 or less and the scheme has been reformed from 1 April 2023.

Advertisements, car parks, betting shops and payday lending are not eligible for relief.

You can get rates relief through the Small Business Bonus Scheme if all of these are true:

  • the combined rateable value of all your business premises in Scotland is £35,000 or less.
  • the rateable value of individual premises are £20,000 or less.
  • the property is actively occupied.

For ratepayers with only one non-domestic property with a rateable value:

  • up to £12,000 - 100% relief.
  • from £12,001 to £15,000 - scales from 100% to 25% relief.
  • from £15,001 to £20,000 - scales from 25% to 0%

For ratepayers with more than one property and where the total (cumulate) rateable value of all your non-domestic properties is £12,000 or less, the relief is 100%.

For ratepayers with more than one property and where the total rateable value of all your non-domestic properties is between £12,001 and £35,000, then relief:

  • is 25% on each individual property with a rateable value of £15,000 or less.
  • scales from 25% to 0% for individual properties with rateable values from £15,001 to £20,000

See the non-domestic rates calculator below to estimate your entitlement:

Non-domestic rates calculator

The scheme also provides the following relief for the rating years 2019/20 to 2022/2023.

  • Up to £15,000 - 100%
  • £15,001 to £18,000 - 25%
  • £18,001 to £35,000 ( Only on individual properties with RV of £18,000 or less) - 25%

If you fail to declare additional business properties occupied in Scotland on your application, this may constitute fraud and appropriate action may be taken.

NOTE: Ratepayers with more than one property will require to complete a SBB Relief Review Application to account for your additional properties due to revaluation, particularly as these maybe outwith West Dunbartonshire.   

Where no SBB relief is shown on your invoice please select the application form link below and submit with the relevant evidence requested. 

SBB Relief Application

SBB Relief Review Application

NOTE: SBB Relief Applications require a Review Application to be submitted every 5 years.