Rural rate relief
If your business is in a rural village with a small population of no more than 3000, you may qualify for mandatory Rural Rate relief of 100%.
Under the scheme, the following businesses in designated rural settlements are entitled to 100% mandatory rate relief:
- The only general store or post office in the village, and has a rateable value up to £8,500
- A food shop with a rateable value up to £8,500
- The only pub or petrol station in the village, and has a rateable value up to £12,500
It is possible for both a general store and a post office in the same rural area to qualify for mandatory rate relief, if they both meet the conditions.
To qualify for mandatory relief, a general store must mainly sell both food and general household goods. Only part of the property need be used as a general store. For example, the business of a general store and another business could be carried on side-by-side in one premises. If there are two general stores in the same rural area, neither will qualify for mandatory relief, although, if either functions as a post office, relief for this can be claimed separately.
Our discretionary rate relief policy allows the council to give discretionary relief of up to 100% for a property in a rural area if it does not meet the mandatory criteria, however, we are satisfied that:
- The property is used for purposes which are of benefit to the local community and
- It would be reasonable for the council to award relief, having regard to the interest of the Council Tax payers in the district
You can check if your property falls into a rural settlement area.