Rural rates relief

Relief from rates is available to a variety of properties within a designated rural settlement area with a population of less than 3,000.

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.

Applying for rural relief

To apply for this type of rates relief, download the relevant form:

Should you require further information, please contact the Local Taxes team on 01738 477430 or e-mail localTaxes@pkc.gov.uk.