Scotland's business rates use a three-tier multiplier system. Small Business Bonus Scheme relief is 100% for one property with a rateable value of £12,000 or less, and tapers to nil at £20,000. For 2026 to 2027, licensed hospitality premises on the mainland with a rateable value of £100,000 or less can also get 40% retail, hospitality and leisure relief, up to £110,000 a year for one business.
Understanding business rates in Scotland
Three-tier system, multipliers, reliefs, and how your bill is calculated.
Claim Small Business Bonus Scheme relief
Eligibility, relief amounts, and how to apply for SBBS.