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Small Business Bonus Review

10th February 2017

From 1 April 2017, all non-domestic properties will be revalued by the Assessor, with rateable values recalculated. This will impact on the level of Non-Domestic rates paid by businesses. At the same time, the Scottish Government has revised the levels of small business relief available to non domestic properties, impacting on small businesses and non-domestic property owners with a combined rateable value of up to £35,000.

In order to ensure that properties are granted the correct level of relief and that all entitlements are maximised, the Highland Council is undertaking a review of all existing small business bonus relief awards.

If businesses currently receive small business bonus relief, they will need to complete a new application. Businesses can reapply using the online form at www.highland.gov.uk/sbbs. You will need to know the 2017 rateable value of your property(ies), available at the Scottish Assessor's website: www.saa.gov.uk (external link). You will also need your property reference number(s) provided on your non-domestic rates bill.

Please apply as soon as possible to ensure that your 2017/18 NDR bill includes your small business bonus relief. Any businesses who have not reapplied will have their NDR bills issued without small business bonus relief.

For more information on the review, levels of entitlement, or to apply online, go to www.highland.gov.uk/sbbs

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