2026 Small Business Bonus Scheme (SBBS)

• General Information 
• 2026 Small Business Bonus Scheme 
• 2026 Small Business Bonus Scheme – Single Property applications 
• 2026 Small Business Bonus Scheme – Multiple Property applications  
• 2026 Small Business Bonus Scheme – exclusions
 

General Information

The 2026 Small Business Bonus Scheme which becomes effective from 1 April 2026 is restricted to properties which are actively occupied properties in furtherance of a business' objectives. 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. 2026 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

2026 Small Business Bonus Scheme

The 2026 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 (these properties are listed in the ‘Exclusions’ section, below).

For details of the 2026 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 2026 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 2026 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
  • properties which require a Short-Term let licence, and for which no licence is held
  • shootings and deer forests, except those on the qualifying list (see below)
  • shootings on a croft
  • shootings on an agricultural land-holding
  • shootings on a small holding
  • shootings leased commercially to a new entrant to farming
  • deer shot are made available for human consumption
  • it is a shooting/deer forest where shooting rights are not exercised
  • shootings are part of a model lease for environmental purposes
  • shooting rights exercised for environmental purposes
  • shooting rights are exercised to protect woodlands
  • shooting rights are exercised to protect agricultural production

Legislation 

The legislation governing the 2026 Small Business Bonus Scheme is The Non-Domestic Rates (Levying and Miscellaneous Amendment)(Scotland) Regulations 2026.  Click here to access a copy of of these regulations.


 

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