Rate relief for rural businesses

Mandatory Relief

Post offices and General stores are entitled to 50% rate relief provided the rateable value is less than £7,000 and they are the only such business in the rural settlement. Rural settlements are generally based on parish areas and must have a population of not more than 3,000.

A general store is defined as a store wholly or mainly selling (for retail) both food for human consumption and general goods and must be the only such business in the rural settlement. Food excludes confectionery and catering (i.e. takeaways and restaurants).

A Post Office must be the only such business in the settlement.

Petrol filling stations and public houses also receive 50% rate relief provided their rateable value is less than £10,500 and they are the only one in the rural settlement.

If you are not getting any rate relief but think you may be entitled please download the application form and notes at the bottom of this page.

Discretionary Relief

Additional relief, up to 100% may be granted to properties entitled to mandatory relief. This relief is granted at the discretion of the Council.

In addition, rate relief up to 100% may be granted to businesses with rateable values of £14,000 or less in rural settlements.

However, relief may only be granted if,

• The Council is 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 make a decision to grant relief having regard to the interests of persons liable to pay Council Tax.

There is no limit to the number of properties that can receive discretionary relief in a rural settlement.

If you wish to claim discretionary relief please download the application form and notes.

(word document, 22kb) (word document, 21kb)