Small Business Bonus Scheme
You may be eligible for relief under the Small Business Bonus Scheme if the combined rateable value of all your business properties is £35,000 or less, or the rateable value of individual business premises are £20,000 or less.
A summary of the Small Business Bonus Scheme from 1 April 2023 is set out in the tables below:
Note: No relief will be available where the property is unoccupied or used for car parking, advertisements, betting or payday lending.
Ratepayers with a single property:
| Rateable Value of Property | Rate of Relief |
|---|---|
| £12,000 or less | 100% |
| £12,001 to £15,000 | Tapered from 100% to 25% |
| £15,001 to less than £20,000 | Tapered from 25% to 0% |
Ratepayers with multiple properties:
| Cumulative Rateable Value of all Properties | Rate of Relief |
|---|---|
| £12,000 or less | 100% |
| £12,001 to £35,000 | 25% for individual properties with rateable value of £15,000 or less |
| Tapered from 25% to 0% for individual properties with rateable value of £15,001 to less than £20,000 |
If you receive a reduction we will review this regularly by asking you to complete an application form.
Small Business Bonus Transitional Relief
For those ratepayers who were entitled to the Small Business Bonus Scheme on 31 March 2023 and were no longer entitled from 1 April 2023 due to their rateable value increasing as a result of 2023 revaluation the Small Business Transitional Relief scheme will cap their rates liability.
The scheme will cap the maximum increase in the rates liability for those ratepayers, in cash terms relative to 31 March 2023 at £600 in 2023/24, rising to £1,200 in 2024/25 and £1,800 in 2025/26.
Subsidy Control
Small Business Bonus Scheme and Small Business Bonus Transitional Relief may be offered as Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional information required from you.
How to apply
To apply for this reduction please complete and submit our Small Business Bonus Application. Please note that ratepayers with multiple properties are required to complete an application for each property they have in West Lothian.
