Rural settlement rate relief
Rural rate relief is available for certain types of businesses situated within a rural settlement with a population of 3,000 or below. In order for businesses to qualify they must be:
- the only ‘general store’ with a rateable value below £8,500.
- the only ‘post office’ with a rateable value below £8,500.
- any ‘food shop’ (excluding confectionary stores, takeaways and restaurants) with a rateable value below £8,500.
- the only ‘public house’ with a rateable value below £12,500
- the only ‘petrol filling station’ with a rateable value of less than £12,500.
An eligible ratepayer is entitled to relief at 100% of the full charge (with effect from 1 April 2017) whilst the local authority also has discretion to give discretionary relief to those premises listed above which have a Rateable Value less than £16500.