Business Rates

Rural rates relief

Rural relief can be granted to businesses in designated rural areas who are the sole providers of a necessary service to communities. Under this scheme, 100% mandatory rate relief is available. 

Qualifying business include:

  • post offices and general stores with a rateable value of less than £8500
  • petrol stations, pubs and hotels with a rateable value of under £12,750 and where the ratepayer does not occupy any other similar property in Scotland
  • In addition to the above, other properties can qualify for up to 100% discretionary relief where the rateable value of the property is less than £17,000, and the property is used for purposes which are of benefit to the local community, and it would be reasonable for the rating authority to make such a reduction or remission, having regard to the interests of persons liable to pay council tax set by them.Current council policy states that only applications in respect of abattoirs, auction marts, landing pads, airfields, pre-school nurseries, property used to repair motor vehicles or sell motor fuel, schools and associated premises, libraries, refuse dumps, public conveniences, piers, harbours and associated waiting rooms and car parks, community workshops, council offices and associated stores.

If you wish to apply please check the List of Postcodes for Rural Settlements and complete this Rural Rates Relief Application and the subsidy-or-aid-information-declaration-form ( if required.