2023 Small Business Bonus Scheme (SBBS) - Multiple Property Applications


2023 Small Business Bonus Scheme

The 2023 Small Business Bonus Scheme award may be made if:

  • the rateable value of an individual property does not exceed £20,000;
  • the combined rateable value of all your business premises whether occupied or not does not exceed £35,000;
  • the property for which SBBS is sought is occupied;
  • the property for which SBBS is sought is not on the excluded list. Properties which are excluded from the Small Business Bonus Scheme are:
    • properties which are unoccupied;
    • properties which are principally used to display advertising;
    • properties which are principally used to facilitate betting;
    • properties which principally comprise one or more parking spaces;
    • properties which principally are used to facilitate payday lending

There is scheme-specific legislation governing entitlement to the 2023 Small Business Bonus scheme for ratepayers who occupy a single property.  Information of this aspect of the Small Business Bonus Scheme may be accessed by clicking here

Amount of Relief

The following table shows the amount of relief to which a ratepayer occupying multiple properties in Scotland may be entitled:

Multiple Properties in the Valuation Roll
Combined Rateable Value Range SBBS award percentage
   
Up to £12,000 100%

 

£12,001 to £35,000

 

25% on each individual property with a rateable value up to £15,000

For individual properties with rateable values of £15,001 to £20,000, relief tapers from 25% to 0%. Relief amount is determined by the following formula: 

25x((20000-RV*)/5000)
*RV - means the rateable value of your property at the date on which you apply for an award of 2023 Small Business Bonus Scheme relief.

 

For individual properties with rateable values within the range £15,001 to £20,000, you can obtain an exact relief award percentage by inputting the property’s 2023 rateable value to the ‘Rateable Value’ column in the table below and then click on the Exact Relief Percentage box to see the relief you will receive:

2023 SBBS Relief Award Calculator
Individual Property Rateable Value Range Rateable Value Exact Relief Percentage
 
£15,001 to £20,000
 

Note: Please ensure your rateable value is inserted in the correct field.

Note: the percentage used to calculate relief may vary slightly due to decimal rounding.

 

Worked Examples of 2023 Small Business Bonus Scheme Awards

Example One

A ratepayer occupies three properties in Scotland

  • property 1 has a rateable value of £3,000;
  • property 2 has a rateable value of £3,250;
  • property 3 has a rateable value of £4,750;

The cumulative rateable value of the premises occupied by this ratepayer is £11,000.

In 2023 Small Business Bonus Scheme grants the following relief awards to each these properties:

  • property 1: 100% 2023 SBBS;
  • property 2: 100% 2023 SBBS;
  • property 3: 100% 2023 SBBS;

The net amount of Non-Domestic Rates payable for these properties in 2023-24 is:

Property 1
Gross 2023-24 Rates payable £1,494 (£3,000 x 49.8pence)
100% SBBS award £1,494
Net 2023-24 Rates payable £0

Property 2
Gross 2023-24 Rates payable £1,618 (£3,250 x 49.8pence)
100% SBBS award £1,618
Net 2023-24 Rates payable £0

Property 3
Gross 2023-24 Rates payable £2,366 (£4,750 x 49.8pence)
100% SBBS award £2,366
Net 2023-24 Rates payable £0

Cumulative Properties
Cumulative Gross2023-24 Rates payable £5,478(£11,000 x 49.8pence)
Cumulative 100% SBBS award £5,478
Cumulative Net 2023-24 Rates payable £0

Example Two

A ratepayer occupies three properties in Scotland

  • property 1 has a rateable value of £3,000;
  • property 2 has a rateable value of £13,000;
  • property 3 has a rateable value of £17,000;

The cumulative rateable value of the premises occupied by this ratepayer is £33,000.

In 2023 Small Business Bonus Scheme grants the following relief awards to each these properties:

  • property 1: 25% 2023 SBBS;
  • property 2: 25% 2023 SBBS;
  • property 3: 15% 2023 SBBS (obtained using the calculator above)

The net amount of Non-Domestic Rates payable for these properties in 2023-24 is:

Gross 2023-24 Rates payable £1,494 (£3,000 x 49.8pence)
25% SBBS award £374
Net 2023-24 Rates payable £1,120

Property 2
Gross 2023-24 Rates payable £6,474 (£13,000 x 49.8pence)
25% SBBS award £1,618
Net 2023-24 Rates payable £4,856

Property 3
Gross 2023-24 Rates payable £8,466 (£17,000 x 49.8pence)
20% SBBS award £1,270
Net 2023-24 Rates payable £7,196

Cumulative Properties
Cumulative Gross 2023-24 Rates payable £16,434 (£33,000 x 49.8pence)
Cumulative SBBS award £3,262
Cumulative Net 2023-24 Rates payable £13,172

Applying for the 2023 Small Business Bonus Scheme

To apply for a 2023 Small Business Bonus Scheme Award, click here to download an application form.

Further Information about the 2023 Small Business Bonus Scheme

For further information on the 2023 Small Business Bonus Scheme, or any other aspect of Non-Domestic Rates, click here to contact us.

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