2023 Small Business Bonus Scheme (SBBS)

• General Information 
• 2023 Small Business Bonus Scheme 
• 2023 Small Business Bonus Scheme – Single Property applications 
• 2023 Small Business Bonus Scheme – Multiple Property applications  
• 2023 Small Business Bonus Scheme – exclusions
• 2020 Small Business Bonus Scheme

General Information

The Scottish Government has put in place legislation to create a revised Small Business Bonus Scheme (SBBS) from 1 April 2023. The 2023 Small Business Bonus Scheme is restricted to actively occupied properties. The amount of relief awarded will depend on the combined rateable value of ALL properties in Scotland, which a ratepayer actively occupies or, if vacant, is entitled to occupy. 2023 SBBS makes provision for

• properties with a rateable value up to £12,000 to receive 100% relief,
• properties with a rateable value of £12,001 to £20,000 to receive a variable relief award;
• ratepayers with multiple properties with a cumulative rateable value of up to £12,000 to receive 100% relief; and
• ratepayers with multiple properties with a cumulative rateable value from £12,001 to £35,000 to receive a variable relief award.

2023 SBBS also excludes some properties from receiving any relief.

2023 Small Business Bonus Scheme

The 2023 Small Business Bonus Scheme award may be made if:

• the rateable value of an individual property does not exceed £20,000;
• the combined rateable value of all your business premises whether occupied or not does not exceed £35,000;
• the property for which SBBS is sought is occupied;
• the property for which SBBS is sought is not on the excluded list. Excluded properties are listed in the section ‘Exclusions’.

For details of the 2023 Small Business Bonus Scheme if you occupy a SINGLE property and how to apply for how to apply for an award of relief, click here

For details of the 2023 Small Business Bonus Scheme if you occupy MULTIPLE properties and how to apply for how to apply for an award of relief, click here

Exclusions

The following types of property are excluded from receiving a 2023 Small Business Bonus Scheme relief award:

• properties which are unoccupied;
• properties which are principally used to display advertising;
• properties which are principally used to facilitate betting;
• properties which principally comprise one or more parking spaces;
• properties which principally are used to facilitate payday lending.

2020 Small Business Bonus Scheme

The 2020 Small Business Scheme operates in a different manner to the current scheme and is governed by other legislation. Please click here to access details of this scheme.