As part of its overall commitment to sustainable economic growth and in response to concerns from the local business community up and down our high streets about the disincentive that rates can have in the creation and expansion of small businesses, the Scottish Government has taken action to reduce the burden of business rates by introducing the Small Business Bonus Scheme, which provides a discount of between 25 and 100 percent on the non-domestic rate for business properties with a rateable value of £15,000 or less, subject to eligibility.
Many of the businesses that are benefitting will be the sole traders and small shops in our high streets and local towns.