Small Business Bonus Scheme
Details of what conditions need to be met to be awarded small business bonus relief and how to apply
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. If you only have a single property you may be eligible for relief if the rateable value is £20,000 or less.
Note: No relief will be available where the property is unoccupied or wholly or mainly used for car parking, advertisements, betting or payday lending.
From 1 April 2026, no relief will be available for properties used wholly or mainly for short-term letting where a licence is required but has not been obtained, certain deer forests and certain shootings.
A summary of Small Business Bonus relief from 1 April 2023 is set out in the tables below:
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 Transitional Relief
Ratepayers who were entitled to Small Business Bonus relief on 31 March 2026 but, due to the 2026 revaluation were no longer entitled to relief, or were entitled to a reduced amount of relief from 1 April 2026 may be eligible for Small Business Transitional Relief. Relief will cap increases in the net rates bill after any other relief has been applied at 25% in 2026/27.
The scheme will cap the increases in the net rates bill to 50% in 2027/28 and 75% in 2028/29.
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.
