Small Business Bonus Scheme 2026/27
In 2026/27, a single property with a rateable value up to £12,000 gets 100% Small Business Bonus Scheme relief. Relief tapers to nothing at £20,000 and stops if your combined rateable value is over £35,000.
Rateable value £14,000 at the basic property rate of 48.1p in the pound.
Before any other relief. Your council's bill is final.
Small Business Bonus Scheme relief 2026/27
The Small Business Bonus Scheme (SBBS) cuts business rates for small firms in Scotland. Relief depends on rateable value (RV). For a business with one property, it is:
| Rateable value | SBBS relief |
|---|---|
| Up to £12,000 | 100% |
| £12,001 to £15,000 | Tapers from 100% to 25% |
| £15,001 to £20,000 | Tapers from 25% to 0% |
| Over £20,000 | None |
The Scottish Budget 2026/27 kept these thresholds and rates for three years. They run from 1 April 2026 to 31 March 2029.
How the taper works
From £12,001 to £15,000, relief falls by 25 percentage points for each £1,000 of RV. From £15,001 to £20,000, it falls by 5 points for each £1,000.
| Rateable value | Relief | Gross bill | Net bill |
|---|---|---|---|
| £12,000 | 100% | £5,772.00 | £0 |
| £13,500 | 62.5% | £6,493.50 | £2,435.06 |
| £14,000 | 50% | £6,734.00 | £3,367.00 |
| £15,000 | 25% | £7,215.00 | £5,411.25 |
| £16,000 | 20% | £7,696.00 | £6,156.80 |
| £18,000 | 10% | £8,658.00 | £7,792.20 |
| £20,000 | 0% | £9,620.00 | £9,620.00 |
These bills use the 2026/27 basic rate of 48.1p and leave out other reliefs.
Combined rateable value rule
SBBS looks at the combined RV of every property you occupy in Scotland. Councils can treat linked businesses as one ratepayer, unless you show they are run independently.
| Combined RV of all properties | Relief on each property |
|---|---|
| £12,000 or less | 100% |
| £12,001 to £35,000 | 25% on each property with RV of £15,000 or less |
| Over £35,000 | None |
In that middle band, a property with RV of £15,001 to £20,000 gets the second taper. A property over £20,000 gets nothing.
Business rates poundage 2026/27
Business rates in Scotland are also called non-domestic rates. The gross bill is the RV multiplied by the poundage for its RV band.
| Rateable value | Rate name | Poundage |
|---|---|---|
| Up to £51,000 | Basic property rate | 48.1p |
| £51,001 to £100,000 | Intermediate property rate | 53.5p |
| Over £100,000 | Higher property rate | 54.8p |
The basic rate was 49.8p in 2025/26. A property with RV of £60,000 has a gross bill of £32,100. At £150,000, the gross bill is £82,200.
Rateable value in Scotland after the 2026 revaluation
RVs now come from the Valuation Roll that took effect on 1 April 2026. It runs on a three-year cycle to 31 March 2029. If your RV changed, your SBBS relief may have changed too.
Scottish Government worked examples
These examples come from the Scottish Government's 2026 relief guidance for councils. They leave out transitional relief.
| Case | Gross bill | SBBS | Net bill |
|---|---|---|---|
| One property, RV £10,000 | £4,810.00 | 100% | £0 |
| One property, RV £16,000 | £7,696.00 | 20% | £6,156.80 |
| Several properties, combined RV £12,001 to £35,000, this one RV £14,000 | £6,734.00 | 25% | £5,050.50 |
| Several properties, combined RV over £35,000, this one RV £10,000 | £4,810.00 | 0% | £4,810.00 |
Another example adds Retail, Hospitality and Leisure (RHL) relief. A mainland shop with RV of £14,800 has a gross bill of £7,118.80. SBBS gives 30% and RHL gives 15%, both taken from the gross bill. The net bill is £3,915.34.
Who cannot get SBBS
These property types are excluded:
- empty properties, since 1 April 2020
- payday lending premises, since 1 April 2014
- advertisements and car parks, since 1 April 2024
- properties that need a short-term let licence but do not hold one, from 1 April 2026
- shootings and deer forests, from 1 April 2026
The shootings exclusion has exceptions. These cover crofts, agricultural holdings, small landholdings and certain leases. Deer or environmental management is also covered where shooting rights are not used.
From 1 April 2026, property types that cannot get SBBS also cannot get Fresh Start relief. The full list of exclusions is in the Scottish Government's relief guidance.
Transitional relief after the 2026 revaluation
Two schemes limit bill rises after the revaluation.
Revaluation Transitional Relief
This caps the yearly rise in the gross bill, before other reliefs. The cap depends on RV on 1 April 2026. It is applied automatically.
| Rateable value | Cap on the rise in 2026/27 |
|---|---|
| Up to £20,000 | 15% |
| £20,001 to £100,000 | 30% |
| Over £100,000 | 50% |
Say a property with RV under £20,000 had a gross bill of £5,000 on 31 March 2026. Its 2026/27 gross bill cannot go above £5,750.
The property must be on the roll on both 31 March and 1 April 2026. Properties with a nil RV are excluded. The relief carries on after a change of ratepayer. It ends if the entry is merged, split or reorganised after 1 April 2026.
Self-catering properties are capped at 15% a year. They need a short-term let licence, and the relief must be applied for.
Small Business Transitional Relief
This covers properties that got SBBS, Rural Relief or hospitality relief on 31 March 2026. It helps if that relief was lost or reduced from 1 April 2026.
In 2026/27, the rise in the net bill is limited to 25% of the increase. It is worked out after other reliefs. It ends on a change of ratepayer. Short-term lets without a licence cannot get it.
Other rates reliefs in 2026/27
- Retail, Hospitality and Leisure Relief: 15% for eligible properties with RV up to £100,000. It is capped at £110,000 per business a year.
- Islands and remote areas: 100% for eligible properties on islands, plus Cape Wrath, Knoydart and Scoraig.
- Electric vehicle charging points: 100% for 10 years from 1 April 2026.
How to get SBBS
Your local council bills and collects business rates. Check your 2026/27 rates bill to see whether SBBS has been given. If it is missing, contact your council's business rates team.
Tell the council about every property you occupy in Scotland. Taking on another property changes your combined RV, and that can change your relief.
Using the business rates calculator
Enter the rateable value of the property, then say if you have more than one. If you do, add the combined RV of them all. The calculator shows the poundage band, gross bill, SBBS relief and net bill for 2026/27. It does not include transitional relief or other reliefs.
Quick answers
- What rateable value gets 100% Small Business Bonus Scheme relief?
A single property with RV of £12,000 or less gets 100% relief in 2026/27. With several properties, all get 100% if their combined RV is £12,000 or less.
- What is the upper limit for SBBS?
There is no SBBS if your combined RV is over £35,000. For a single property, relief ends at £20,000.
- What is the business rates poundage in Scotland for 2026/27?
The basic property rate is 48.1p for RV up to £51,000. The intermediate rate is 53.5p and the higher rate is 54.8p for RV over £100,000.
- How much SBBS relief do I get with an RV of £14,000?
A single property with RV of £14,000 gets 50%. The gross bill of £6,734 falls to £3,367.
- Can I get SBBS with two shops?
Yes, if the combined RV is £35,000 or less. Each shop with RV of £15,000 or less gets 25%, and a shop with RV of £15,001 to £20,000 gets a tapered amount. If the combined RV is £12,000 or less, each gets 100%.
- Can a short-term let get SBBS?
Not without a licence. From 1 April 2026, properties that need a short-term let licence but do not hold one are excluded.
- Do empty properties get SBBS?
No. Unoccupied properties have been excluded since 1 April 2020.
- Is there help if my bill rose after the 2026 revaluation?
Revaluation Transitional Relief caps the rise in the gross bill in 2026/27. The cap is 15% for RV up to £20,000, 30% up to £100,000 and 50% above that.