Small Business Transitional Relief

The Small Business Transitional Relief caps bill increases if the 2023 revaluation meant that you:-

a) Are no longer eligible for the Small Business Bonus Scheme.

b) Saw a reduction in your eligibility for the Small Business Bonus Scheme. c) Are no longer eligible for Rural Rate Relief.

The maximum increase in your rates bill compared to what you had to pay on 31 March 2023 is capped at £600 in 2023 to 2024. This is worth investigating if you have been affected and not had the relief applied.

See Small Business Transitional Relief https://www.mygov.scot/non-domestic-rates-relief/transitional-relief

To check your Non-Domestic rateable value and any changes that may have occurred, go to www.saa.gov.uk

For ratepayers of a single subject the following will apply for financial year 2023/24:

Rateable value range	Percentage of relief (subject to eligibility)
Up to £12,000	100%
£12,001 to £15,000	award will decrease from a maximum of 100% to a minimum of 25%
£15,000 up to £20,000	award will decrease from a maximum of 25% to zero

For ratepayers of more than one subject the following will apply for financial year 2023/24:

Combined rateable value of all businesses' properties in Scotland	Percentage of relief (subject to eligibility)
Up to £12,000	100%
£12,001 to £35,000	25% for each individual subject with a rateable value of £15,000 or less  and/or award will decrease from 25% to zero for each individual subject with a rateable value between £15,001 and £20,000

A Small Business Transitional Relief will be introduced for those losing or seeing a reduction in Small Business Bonus Scheme Relief or Rural Rates Relief (including due to SBBS exclusions) on 1 April 2023. The maximum increase in the rates liability relative to 31 March 2023 will be capped at £600 in 2023-24, rising to £1,200 in 2024-25 and £1,800 in 2025-26.

Small Business Bonus application form [opens in a new window]