Written Question · S5W-21955 · Session 5
What information it has on the rateable value at which businesses receive 100% small business bonus relief on non-domestic rates in (a) Sco…
The question
To ask the Scottish Government what information it has on the rateable value at which businesses receive 100% small business bonus relief on non-domestic rates in (a) Scotland, (b) England and (c) Wales.
The answer
The following table sets out a comparison of the Small Business Bonus Scheme in Scotland with the equivalent schemes in England (Small Business Bonus Rate Relief) and Wales (Small Business Bonus Rates Relief):
Scotland
England
Wales
100% relief
100% relief for all premises where the total rateable value is £15,000 or less
100% relief for only one premises with a rateable value of £12,000 or less
100% relief for as many as two premises where the total rateable value is £6,000 or less
Less than 100% relief
25% relief for each premises where the total rateable value is £18,000 or less
Relief tapers to zero for premises with rateable values up to £15,000
Relief tapers to zero for premises with rateable values up to £12,000
Requirements
If the cumulative rateable value of all premises is between £18,001 and £35,000, businesses will receive 25% relief on each individual property with a rateable value of under £18,000
If a second premises is acquired, the relief will continue to be available on the main property but for only 12 months; relief is still available on the main property afterwards if the cumulated RV is £20,000 or less (£28,000 in London)
Where a ratepayer is liable for more than two properties on a single local non-domestic rating list, and those properties meet only the RV conditions, relief will only be given for a maximum of two such properties
Scotland
England
Wales
100% relief
100% relief for all premises where the total rateable value is £15,000 or less
100% relief for only one premises with a rateable value of £12,000 or less
100% relief for as many as two premises where the total rateable value is £6,000 or less
Less than 100% relief
25% relief for each premises where the total rateable value is £18,000 or less
Relief tapers to zero for premises with rateable values up to £15,000
Relief tapers to zero for premises with rateable values up to £12,000
Requirements
If the cumulative rateable value of all premises is between £18,001 and £35,000, businesses will receive 25% relief on each individual property with a rateable value of under £18,000
If a second premises is acquired, the relief will continue to be available on the main property but for only 12 months; relief is still available on the main property afterwards if the cumulated RV is £20,000 or less (£28,000 in London)
Where a ratepayer is liable for more than two properties on a single local non-domestic rating list, and those properties meet only the RV conditions, relief will only be given for a maximum of two such properties
In the Official Report
No contribution in the Official Report cites S5W-21955 by reference.