Small Business Bonus Scheme

On 1 April 2008 the Small Business Rates Relief and Small Property Rates Relief schemes was replaced by the Small Business Bonus Scheme.

The Small Business Bonus Scheme is intended to provide relief for each of Scotland's small businesses whose premises have a combined rateable value of £15,000 or less.

The scheme will be delivered in full by April 2009. The percentage rates of relief for 2008/09 and 2009/10 are as follows:

The relief for each individual property with a rateable value up to £15,000 is dependant on the combined rateable value of all of a business's properties.

Where a ratepayer has more than one property anywhere in Scotland, the relief awarded under the Small Business Bonus Scheme is based on the combined rateable value of all the properties that the ratepayer is liable for. If the combined rateable value is greater than £15,000 the ratepayer will not qualify for any relief. Examples are provided in the Small Business Bonus Scheme leaflet.

Ratepayers who have previously made a successful application for Small Business Rates Relief, will have their relief automatically transferred under the new scheme.  Anyone who has not completed an application under the previous scheme, will already have been issued with an application which should completed and returned to:-

Renfrewshire Council,
Department of Finance and IT Services,
Non-Domestic Rates,
Cotton Street,
Paisley PA1 1AD.

You will not have to re-apply for this relief every year, however, the Council will periodically review your circumstances to ensure your continued eligibility.

For further information please read the  issued by the Scottish Government.

Links

Scottish Government

East Renfrewshire Council

Council Business Rates Leaflet

Small Business Bonus Scheme leaflet