New figures reveal that a record number of small-business properties are now using the Scottish Executive’s Small Business Bonus Scheme (SBBS).

The business rates for 99,559 properties across Scotland have been reduced or removed by the scheme since its introduction in 2008-9, which is over 3,000 more than last year.

An executive spokesman said that the money saved by small businesses through the SBBS has more than doubled over the last eight years, rising from £68 million in the first year to £174 million in 2014-15.

The spokesman added: “Businesses in Scotland can save up to £3,200 more under our scheme than equivalent businesses in England under arrangements there.

“Scotland’s small businesses are fundamental drivers in securing sustainable economic growth, which is why we are doing everything we can to support them by continuing to deliver the most competitive business tax environment in the UK.”