Reliefs and Exemptions
Rural Rate Relief
From 1 April 2017 you can get 100 per cent rural rate relief if you occupy a property in a Rural Settlement area
A rural settlement is a defined area with a population of less than three thousand. You can check whether your property is in a rural settlement area by viewing the.
Mandatory Rate Relief (under section 43 of the LGFA 1988)
To qualify a business property must:
- Be the only general store, food shop or post office with a rateable value of up to £8,500
- Be the only public house or petrol station with a rateable value of up to £12,500
A general store is defined as carrying out trade or business, wholly or mainly consisting of the retail sale of both food for human consumption and general household goods. Food does not include confectionary or animal food.
A food shop is defined as carrying out trade or business, wholly or mainly consisting of the retail sale of food for human consumption. The supply of food in the course of catering is excluded, for example, the supply of food for consumption on the premises, or the supply of hot food for consumption off the premises. Food does not include confectionary or animal food
Discretionary Rate Relief (under Section 47 of the LGFA 1988)
The authority may also grant up to 100 per cent discretionary rate relief to any business provided that:
- It is within the boundaries of a qualifying settlement
- It has a rateable value of not more than £16,500
- It is used for purposes which are of benefit to the local community, and
- It is reasonable for the authority to make such a decision having regard to the interests of its Council Tax and Non-Domestic ratepayers