Rural rate relief
About rural rate relief
To qualify for rural rate relief your business must:
- be located within a designated rural settlement where the population is not more than 3,000
- be the sole general store, post office, public house, or petrol filling station within the settlement or be a qualifying food shop within the settlement
- have a rateable value within the prescribed limits
Rateable value limits for rural mandatory relief are:
- general stores, post offices, food shops: rateable value not more than £8,500
- public houses, petrol filling stations: rateable value not more than £12,500
If your rateable value is over these limits but not more than £16,500, you may still qualify for rural discretionary relief.
From 1 April 2017 rural mandatory relief will increase from 50% to 100%.