Question reference: S5W-21955
- Asked by: Tom Arthur, MSP for Renfrewshire South, Scottish National Party
- Date lodged: 8 March 2019
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Current status: Answered by Kate Forbes on 22 March 2019
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.
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 |