Applying for relief under the Small Business Bonus Scheme
The Small Business Bonus Scheme is an application-based scheme - you will have to apply to each Local Authority area in which your business has a property. Application forms can be obtained from the relevant Council(s) who have responsibility for the day to day administration of the Scheme. Information and application forms are also available electronically from local authority non-domestic rates pages within each of Scotland's 32 local authority websites. The application process itself is simple and straightforward.
Advice on application for relief under the Small Business Bonus Scheme
The Scottish Government has become aware that some 'rating consultants' and advisers are approaching businesses in Scotland offering to assist with the application process for the Small Business Bonus Scheme. In doing so, however, we understand that they are proposing to charge an excessive fee (allegedly up to 50%) of the Small Business Bonus relief awarded. This effectively dilutes the Scottish Government's policy of providing vital support to Scotland's smallest businesses. The aim of the Small Business Bonus Scheme is to reduce the tax burden on Scotland's smallest businesses for which rates make the biggest difference.
The Government encourages businesses to approach their local council (non-domestic rates team) in the first instance for free and impartial advice and information on the application process for the Small Business Bonus Scheme.
Any business which receives an excessive quote from one of these advisers may wish to report the matter to the trading standards service in their local area.