Written Question · S5W-35556 · Session 5
What the rateable value is at which businesses receive 100% small business bonus relief on non-domestic rates, and what information it has …
The question
To ask the Scottish Government what the rateable value is at which businesses receive 100% small business bonus relief on non-domestic rates, and what information it has regarding how this compares with England and Wales.
The answer
The following table sets out a comparison of the non-domestic rates relief available under 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 regardless of the number of premises occupied by the ratepayer
100% relief on a maximum of 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 with a rateable value of is £18,000 or less where the cumulative value is £35,000 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.
Comments
There is no cap on the number of properties that a ratepayer can claim on (only a rateable value cap).
Pay day lending is not eligible.
* 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 cumulative rateable value 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 rateable value 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 regardless of the number of premises occupied by the ratepayer
100% relief on a maximum of 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 with a rateable value of is £18,000 or less where the cumulative value is £35,000 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.
Comments
There is no cap on the number of properties that a ratepayer can claim on (only a rateable value cap).
Pay day lending is not eligible.
* 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 cumulative rateable value 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 rateable value 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-35556 by reference.