The Scottish Government offers a competitive non-domestic rates regime to support businesses and communities worth an estimated £730 million in 2025-26, with nearly half of all non-domestic properties in Scotland paying no rates. This includes the Small Business Bonus Scheme (SBBS), the most generous relief scheme of its kind in the UK, which reduces the rates bill for small businesses by nearly £250 million as at June 2025.The Scottish Government recognises how vital the retail sector is to Scotland’s economy.