We propose an effective improvement of the well-known Jackson’s preemptive schedule lower bound for the single machine scheduling problem with heads and tails. The semi-preemptive scheduling concept roughly consists in reducing the preemption impact by constraining some particular job parts to be processed in reduced time intervals. The impact of semi-preemptive scheduling is twofold: it yields a lower bound which dominates the preemptive one, and enables more effective adjustments of the heads and tails.