Business rates: Small Business Bonus Scheme (SBBS)
The Small Business Bonus Scheme (SBBS) reduces your business rates bill based on the rateable value of your property.
Eligibility
You may be eligible for SBBS relief if your business is in Scotland and the rateable value of your property (or properties) meets the SBBS thresholds.
The following are not eligible for rates relief through this scheme:
- Unoccupied or empty properties
- Properties used for payday lending
- Properties used for provision of facilities for betting
- Advertising stations or boards
- Car parks and parking spaces
- Properties that require a short-term let licence to operate but have not obtained one
Shooting rights and deer forests are generally excluded from SBBS relief, except in the following cases:
- Where shooting rights are exercised solely for deer management, including to prevent damage to woodland or to agricultural production, environmental management or vermin control
- Crofts
- All forms of agricultural and small landholding tenancies, leases for new entrants, and leases agreed for environmental purposes
- Where the right to shoot is not exercised
How much relief you can get
If you have one business in Scotland, relief is based on its rateable value:
| Rateable value range | Percentage of relief (subject to eligibility) |
| Up to £12,000 | 100% |
| £12,001 to £15,000 | Award will taper from a maximum of 100% to a minimum of 25% |
| £15,001 up to £20,000 | Award will taper from a maximum of 25% to 0% |
If you have more than one property in Scotland, SBBS is based on the combined rateable value of all your businesses:
|
Combined rateable value of all businesses in Scotland
|
Percentage of relief (subject to eligibility) |
|
Up to £12,000
|
100% |
| £12,001 to £35,000 | 25% for each individual subject with a rateable value of £15,000 or less, and/or, award will taper from 25% to 0% for each individual subject with a rateable value between £15,001 and £20,000 |
How to apply
To apply complete the online form.
Apply for Small Business Bonus
View business rates privacy notice (PDF 487KB).
No longer eligible for SBBS relief in 2026/27
If revaluation means you no longer qualify for SBBS relief, transitional protection may limit how much your bill increases. Find out more about Transitional Relief.