Small Business Bonus Scheme
The Small Business Bonus Scheme is a form of relief which permits ratepayers occupying a property with a low rateable value to pay no, or a reduced amount of rates, depending on their property's Rateable Value and the number of properties that they occupy in Scotland.
There have been a number of changes to the provisions of the Small Business Bonus Scheme which will affect the amount of relief, if any, a ratepayer may obtain. Links to our pages providing information on the most recent schemes may be found below.