Rural Rate Relief
Certain types of businesses in rural villages with a population below 3,000 may qualify for rate relief of 50%.
A sole village general store or post office or food shop, with a rateable value of less than £8,500, qualifies for 50% mandatory relief.
This can be supplemented by a further 50% discretionary relief.
In villages where there is more than one store or post office, discretionary relief of up to 100% may be given, subject to an upper rateable value limit of £16,500.
A sole village public house or petrol station with a rateable of £12,500 or less also qualifies for 50% mandatory relief.
Discretionary relief of up to 50% or a further 25% "top up" for a village public house receiving 50% mandatory relief can be given, subject to a rateable of £16,500 or under, where it can be shown the business helps its local community by meeting certain criteria.
In promoting rate relief for rural settlements, applications are considered favourably for businesses supporting rural areas.
Other rural businesses can also apply for relief, provided the council is satisfied that:
a) the property is used for the purposes which benefit the local community and
b) it would be reasonable for the council to make such a decision, having regards to the interests of the council tax payers