Small Business Bonus Relief

The scheme allows ratepayers with properties in Scotland which are in active use and have a lower rateable value to claim Rates relief.

The scheme has been amended from 1/4/23 and new rules apply which are dependant on the Rateable Value of the property and the cumulative Rateable Value of all properties which a Ratepayer is liable for. In order to claim

small business bonus scheme for financial year 2023/24 you must make an application for this unless you are responsible for a single property with a Rateable value of less then £12,000 in which case it will be applied automatically.

The amount of small business bonus relief will depend on the Rateable Value of the property/properties which a Ratepayer is responsible for. Full details of how relief is calculated can be found  here [180kb].  A  Small Business Bonus Relief calculator [17kb] is also available for download allowing you to estimate the level of relief due on your property or properties in Glasgow.

Where a Ratepayer is only liable to pay Rates for a single property, The level of relief will be as follows:

• Rateable Value of £12,000 or less
  • 100% Relief
• Rateable Value between £12,001 and £15,000
  • Relief between 100% - 25% awarded on a sliding scale based on specific Rateable Value
• Rateable Value between £15,001 and £20,000
  • Relief between 25% - 0% awarded on a sliding scale based on specific Rateable Value

Where a Ratepayer has a liability for more than one property, the level of relief given will be as follows:

• Combined Rateable Value of £12,000 or less
  • 100% Relief
• Rateable Value between £12,001 and £35,000
  • 25% relief for each individual property with a rateable value of £15,000 or less
  • Relief between 25% - 0% for each individual property with a Rateable Value between £15,001 and £20,000 awarded on a sliding scale based on specific Rateable Value

Please also be aware that from 1/4/23, the Small Business Bonus Scheme is no longer available to properties which are listed as Car parks, car spaces, advertisements, betting shops. Payday lenders also continue to be restricted from relief.

A small business transitional relief scheme is available for ratepayers adversely affected by changes to the Small Business Bonus Scheme which will apply to those who either no longer have any entitlement or who have a reduced entitlement to Relief. This scheme will cap any increase in 2023/24 Rates due to changes to the small business bonus scheme to a maximum of £600.

You can apply for Small Business Bonus relief and Small Business Bonus Transitional Relief using our Application Form or solely for Small Business Bonus Transitional Relief through our small business transitional relief Application form. Please also see our Privacy Statement.