Business Rates

100% Small Business Bonus Scheme relief is available for properties with a rateable value up to £12k.

The upper rateable value threshold for individual properties to qualify for Small Business Bonus Scheme relief is £20k. 

Small Business Bonus Scheme relief tapers from 100% to 25% for properties with rateable values between £12,001 and £15k, and from 25% to 0% for properties with rateable values between £15,001 to £20k. The cumulative value of ratepayer properties cannot exceed the threshold of £35k.

Car parks, car spaces, advertisements, betting shops, some deer forests and shootings, and properties used for payday lending, are excluded from eligibility for SBBS.

Apply for Small Business Bonus Scheme

Small Business Transitional Relief

The Small Business Transitional Relief scheme ensures that properties that lost Small Business Bonus Scheme eligibility do so in a phased manner. To be eligible, the property should have been entitled to SBBS on 31 March 2026 and no longer entitled on 1 April 2026 due to their rateable value increasing at the 2026 revaluation beyond the qualifying threshold(s). The net bill increase is capped at 25% 2026/27, 50% in 2027/28 and 75% in 2028/27.

Empty properties may be eligible for 50% relief from Business Rates for the first three months they are empty.

10% relief will apply at the end of the three-month period. 

Apply for empty property relief

Charities and amateur community sports clubs can apply for relief of up to 80% if a property is used for charitable purposes. You may also be eligible for a discretionary award from the council (up to 100%). If you run a non-profit recreation club, you're not automatically entitled to relief, but you may be eligible for a discretionary award of up to 100%

You may be eligible for rural rates relief if your business is in an eligible area with a population below 3,000 and either:

• the only small food shop, general store or post office with a rateable value of up to £8,500
• the only petrol station, small hotel or public house with a rateable value of up to £12,750
• public libraries and public conveniences

East Lothian rural villages with a population less than 3,000

Qualifying conditions apply, however to find out more, or to apply, contact the Business Rates team.

You may be able to qualify for Business Growth Accelerator relief if:

• your premises are a new build property
• your rateable value has increased following an expansion or improvement to your property

New build premises

If your property is a new build, you may not have to pay Business Rates until 12 months after the building was completed.

New build properties are only charged from the date they are occupied. New occupants may then qualify for Business Growth Accelerator relief for 12 months.

Expanding or making improvements to your property

If you have expanded or improved your property, and your rateable value has increased as a result of those changes, your Business Rates charge may be based on your old rateable value for 12 months.

Apply for Business Growth Accelerator relief

The Scottish Government introduced a new 15% relief in 2026/27 for Retail, Hospitality and Leisure businesses. The relief is caped at £110,000 per year per ratepayer. The defined property class types are:

• bed and breakfast accommodation
• camping site
• caravan
• caravan site
• chalet, holiday hut and bothy
• self-catering holiday accommodation
• timeshare accommodation
• market
• retail shop
• leisure
• service providers
• massage parlour or health spa
• funeral parlour
• travel agency

Apply for Retail, Hospitality and Leisure relief

The Scottish Government introduced a new 40% relief in 2026/27 for Licenced Premises and Music Venues. The relief is caped at £110,00 per year per ratepayer. The defined property class types are:

• guest house, hotel and hostel
• public house or night club
• restaurant

Apply for Licenced Premises and Music Venue relief

There are a number of other reliefs available to help reduce your Business Rates bill.

Visit mygov.scot for more information