Rural rates relief

Post Offices, general stores and food stores

100% relief can be awarded to qualifying properties where;

• They are the only such business within the designated rural settlement area
• They have a rateable value of £8,500 or less

Where the rateable value exceeds £8,500 but is no more than £17,000 an award of 50% discretionary relief only may be awarded. Please see below for further information.

A General Store must retail food and household goods.

A Food Store excludes premises that are wholly used for confectionary and the supply of catered or heated food.

A Post Office must meet the criteria of the Postal Services Act 2000.

Hotels, Public Houses and Filling Stations

100% mandatory relief can be awarded to qualifying properties where;

• They are the only such business within the designated rural settlement area
• They have a rateable value of £12,750 or less
• The ratepayer cannot be the ratepayer of any other such property within Scotland

Hotels and Public Houses must have authorisation to sell liquor under the terms of Section 9 of the Licensing (Scotland) Act 1976

Filling Stations must retail petrol or other automotive fuels to the general public.

Relief for other rural businesses

Relief ranging from 50% to 100% can also be awarded on a discretionary basis to any business within a Rural Settlement Area where;

• They are deemed to be of a benefit to the local community.
• The rateable value is £17,000 or under.
• It is reasonable to make the award, giving regard to the Council tax payers.

Examples include;

• 50% relief for food stores, general stores and post offices where the rateable value prevents mandatory relief being awarded.
• 100% relief for village schools
• 100% relief for public conveniences
• 50% relief for chemists and pharmacies

This list is not exhaustive and an application will be considered from any business within a defined Rural Settlement Area.

How do I apply?

Apply online for rural relief

For further information, please contact Local Taxes by phoning 01738 477430 or email LocalTaxes@pkc.gov.uk.