Business rates relief in rural areas

Last Updated: 27 April 2023

Certain types of properties in a rural settlement with a population below 3,000 may be entitled to relief.

The property must be occupied and be the only general store, the only post office or a food shop and have a rateable value of less than £8,5000, or the only public house or the only petrol station and have a rateable value of less than £12,500.

An eligible ratepayer is entitled to relief at 50% of the full charge whilst the local authority also has discretion to give further relief on the remaining bill.  The 2016 Autumn Statement confirmed the doubling of rural rate relief from 50% to 100% from 1 April 2017. Local authorities will be expected to use their local discount powers to grant 100% rural rate relief to eligible ratepayers from 1 April 2017.

Application form for rural rate relief (PDF 71KB / 1 page)

Application form for discretionary rural rate relief (PDF 16KB / 2 pages)

Guidelines for determining applications for discretionary rate relief under village shop rate relief scheme (PDF 18.3KB / 1 page)

Our discretionary rate relief policy