2026 Small Business Bonus Scheme (SBBS) - Single 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 a business' objectives
  • the property for which SBBS is sought is not on the excluded list 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 multiple properties.  Information of this aspect of the Small Business Bonus Scheme may be accessed by clicking here

Amount of Relief

The following tables shows the amount of relief to which a ratepayer occupying a single property in Scotland, may be entitled:

Single Property in the Valuation Roll
Rateable Value Range SBBS award percentage
   
Up to £12,000 100%
£12,001 to £15,000 Relief tapers from 100% to 25%. Relief amount determined by the following formula: 100-(75x(1-(15000-RV*)/3000))
£15,001 to £20,000 Relief tapers from 25% to 0%. Relief amount 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.

 

If your property has a rateable value in the range £12,001 to £15,000 or £15,001 to £20,000 you can obtain an exact relief award percentage by inputting your property’s 2026 rateable value in 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
£12,001 – £15,000   0.00%
£15,001 – £20,000   0.00%
Note: Please ensure your rateable value is inserted in the correct field. 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 a single property in Scotland with a 1 April 2026 rateable value of £11,000. There is an entitlement to a 100% 2026 SBBS award

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

Example Two

A ratepayer occupies a single property in Scotland with a 1 April 2026 rateable value of £14,250. There is an entitlement to a 43.8% 2026 SBBS award

Gross 2026-27 Rates payable £6,854.25 (£14,250 x 48.1pence)
43.8% SBBS award £3,002.16
Net 2026-27 Rates payable £3,852.09

Example Three

A ratepayer occupies a single property in Scotland with a 1 April 2026 rateable value of £19,250. There is an entitlement to a 3.8% 2026 SBBS award

Gross 2026-27 Rates payable £9,259.25 (£19,250 x 48.1pence)
3.8% SBBS award   £351.85
Net 2026-27 Rates payable £8,907.40

Legislation

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

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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