Business
What is Small Business Bonus Scheme (SBBS)?
The SBBS gives 100% business rates relief to Scottish businesses with a single property with a rateable value up to £12,000, and tapered relief from £12,001 to £20,000. Around 116,100 properties (46% of all non-domestic properties) receive SBBS relief. Multiple properties qualify if the combined rateable value is under £35,000.