2026 Small Business Bonus Scheme (SBBS) - Multiple Property Applications


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 property for which SBBS is sought is actively occupied in furtherance of the business' objectives
  • the property for which SBBS is sought is not on the excluded list, detailed below
    • 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

 

There is scheme-specific legislation governing entitlement to the 2026 Small Business Bonus scheme for ratepayers who occupy a single property.  Information of this aspect of the Small Business Bonus Scheme may be accessed by clicking here

Amount of Relief

The following table shows the amount of relief to which a ratepayer occupying multiple properties in Scotland may be entitled:

Multiple Properties in the Valuation Roll
Combined Rateable Value Range SBBS award percentage
   
Up to £12,000 100%

 

£12,001 to £35,000

 

25% on each individual property with a rateable value up to £15,000

For individual properties with rateable values of £15,001 to £20,000, relief tapers from 25% to 0%. Relief amount is determined by the following formula: 

25x((20000-RV*)/5000)
*RV - means the rateable value of your property at the date on which you apply for an award of 2026 Small Business Bonus Scheme relief.

 

For individual properties with rateable values within the range £15,001 to £20,000, you can obtain an exact relief award percentage by inputting the property’s 2026 rateable value to the ‘Rateable Value’ column in the table below and then click on the Exact Relief Percentage box to see the relief you will receive:

2026 SBBS Relief Award Calculator
Rateable Value Range Rateable Value (£) Exact Relief Percentage
£15,001 – £20,000   0.00%
Note: The percentage used to calculate relief may vary slightly due to decimal rounding.

 

Worked Examples of 2026 Small Business Bonus Scheme Awards

Example One

A ratepayer occupies three properties in Scotland

  • property 1 has a rateable value of £3,000;
  • property 2 has a rateable value of £3,250;
  • property 3 has a rateable value of £4,750;

The cumulative rateable value of the premises occupied by this ratepayer is £11,000.

In 2026 Small Business Bonus Scheme grants the following relief awards to each these properties:

  • property 1: 100% 2026 SBBS;
  • property 2: 100% 2026 SBBS;
  • property 3: 100% 2026 SBBS;

The net amount of Non-Domestic Rates payable for these properties in 2026-27 is:

Property 1
Gross 2026-27 Rates payable £1,443 (£3,000 x 48.1pence)
100% SBBS award £1,443
Net 2026-27 Rates payable £0

Property 2
Gross 2026-27 Rates payable £1,563.25 (£3,250 x 48.1pence)
100% SBBS award £1,563.25
Net 2026-27 Rates payable £0

Property 3
Gross 2026-27 Rates payable £2,284.75 (£4,750 x 48.1pence)
100% SBBS award £2,284.75
Net 2026-27 Rates payable £0

Cumulative Properties
Cumulative Gross 2026-27 Rates payable £5,291(£11,000 x 48.1pence)
Cumulative 100% SBBS award £5,291
Cumulative Net 2026-27 Rates payable £0

Example Two

A ratepayer occupies three properties in Scotland

  • property 1 has a rateable value of £3,000;
  • property 2 has a rateable value of £13,000;
  • property 3 has a rateable value of £17,000;

The cumulative rateable value of the premises occupied by this ratepayer is £33,000.

In 2026 Small Business Bonus Scheme grants the following relief awards to each these properties:

  • property 1: 25% 2026 SBBS;
  • property 2: 25% 2026 SBBS;
  • property 3: 15% 2026 SBBS (obtained using the calculator above)

The net amount of Non-Domestic Rates payable for these properties in 2026-27 is:

Gross 2026-27 Rates payable £1,443 (£3,000 x 48.1pence)
25% SBBS award £360.75
Net 2026-27 Rates payable £1,082.25

Property 2
Gross 2026-27 Rates payable £6,253 (£13,000 x 48.1pence)
25% SBBS award £1,563.25
Net 2026-27 Rates payable £4,689.75

Property 3
Gross 2026-27 Rates payable £8,177 (£17,000 x 48.1pence)
20% SBBS award £1,635.40
Net 2026-27 Rates payable £6,541.60

Cumulative Properties
Cumulative Gross 2026-27 Rates payable £15,873 (£33,000 x 48.1pence)
Cumulative SBBS award £3,559.40
Cumulative Net 2026-27 Rates payable £12,313.60

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.. 

Applying for the 2026 Small Business Bonus Scheme

To apply for a 2026 Small Business Bonus Scheme Award, click here to download an application form.

Further Information about the 2026 Small Business Bonus Scheme

For further information on the 2026 Small Business Bonus Scheme, or any other aspect of Non-Domestic Rates, click here to contact us.

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