Business rates discounts

Small Business Bonus Scheme (SBBS)

You do not need to employ a third party or agent to apply for any rating relief on your behalf. Our advice is free and we will consider your application at no cost to yourself.

The Small Business Bonus Scheme (SBBS) was reformed on 1 April 2023. 100% SBBS relief will continue to be available for single properties with a rateable value up to £12,000 (previously £15,000). The upper rateable value (RV) threshold for individual properties to qualify for SBBS relief is increasing from £18,000 to £20,000.

Single property relief

For single properties SBBS relief will reduce from:

• 100% to 25% for properties with rateable values between £12,001 and £15,000
• 25% to 0% for properties with rateable values between £15,001 and £20,000

Multiple property relief

Those ratepayers with multiple properties (cumulative rateable value up to £35,000) qualify as follows:

• Properties with a cumulative rateable value of £12,000 or less qualify for 100% rates relief.
• Properties with a cumulative rateable value between £12,001 and £35,000 qualify for 25% on each individual property with a RV of £15,000 or less - for individual properties with RVs of £15,001 to £20,000 relief percentage tapers between 25% and 0%.

Car parks, car spaces, advertisements and betting shops will be excluded from eligibility from 1 April 2023.

Due to the changes in the levels of relief and the 2023 Revaluation, a review of SBBS entitlement was carried out in 2023/24. If you have not reapplied please do so now at the link below. New applications can also be made at the same link.

If you wish to calculate the level of relief your property may be entitled to please visit the Scottish Governments online calculator.

Small Business Bonus Transitional Relief

From 1 April 2023 this scheme will cap the increase in gross liability as a result of the changes in the SBBS regulations and or a reduction in relief entitlement due to a change in rateable value or because of revaluation. The maximum increase in rates liability relative to 31 March 2023 will be capped at £600 in 2023-24, rising to £1,200 in 2024-25 and £1,800 in 2025-26.

The properties now excluded from SBBS entitlement (as detailed above) will also be able to apply for SBBS transitional relief. When you reapply for SBBS we will consider whether Small Business Bonus Transitional Relief is applicable to your account.

Small business bonus is restricted to occupied properties only. Both occupied and unoccupied properties must be declared on your application form.

Apply for small business bonus scheme

Different levels of relief are available prior to 1 April 2023. Relief can still be claimed for prior financial years.

Relief levels before 1 April 2023 are available from the Rates Team.

If you need this information, email nondomesticrates@highland.gov.uk