Non-domestic rates relief statistics 2024

Small Business Bonus Scheme relief

The Small Business Bonus Scheme (SBBS) relief was the most commonly awarded relief, accounting for 61% of all relief awards, and 33% of the value of all reliefs on 1 June 2024.

SBBS offers a relief of up to 100% on non-domestic rates bills. Eligibility for SBBS relief depends on the cumulative rateable value of all properties in Scotland for which a ratepayer is responsible. From 1 April 2023, ratepayers with a cumulative rateable value not exceeding £35,000 may be eligible for SBBS relief on properties with individual rateable values not exceeding £20,000. Certain property types, such as advertising and betting shops, are excluded from eligibility.

More information about the current and historic eligibility criteria for SBBS relief can be found in Table 14.

Figure 5: Number of properties in receipt of SBBS, by year and data source

Figure 5 shows the number of SBBS relief recipients, and Figure 6 the value of SBBS, relief from 2008 until 2024. Please note that there was a change in the data source in 2018, where a more detailed billing snapshot started being used, provided by councils in late spring or early summer, rather than a more specific SBBS relief snapshot which was usually provided in October. Figures for 2018 are presented from both sources. Due to issues encountered with the 2023 Billing System Snapshot, figures for 2023 are not presented.

On 1 June 2024, 44% of properties (112,720) were in receipt of SBBS relief, with a total value of £239 million. This is a decrease compared to 48% (123,010) recipients on 1 June 2022.

In addition, 6,800 properties were receiving Small Business Transitional Relief, which limits the increase in non-domestic rates bills for properties which, due to revaluation or SBBS reforms, are no longer eligible for SBBS relief, or for which eligibility has decreased. The total value of Small Business Transitional Relief was £20 million.

Figure 6: Value of SBBS, by year and data source

Table 8 shows the number of recipients, the number of recipients receiving 100% SBBS relief, and the value of SBBS relief, by council area. Of the 112,720 properties receiving SBBS relief, a significant majority (96,250) were receiving 100% SBBS relief.

SBBS in combination with other reliefs

Most SBBS relief recipients receive 100% SBBS relief. On 1 June, there were 16,470 properties receiving less than 100% SBBS relief, of which 1,100 combined SBBS relief with one or more other reliefs, most commonly with a combined sum of 100%.

Table 11 shows the numbers of properties which received other reliefs combined with SBBS. Most properties (820) combined SBBS relief with mandatory charity relief; another 110 combined SBBS relief with Islands and Remote Areas Hospitality relief.