Business rates: Rural Relief
Relief from rates is available to a variety of properties within certain designated rural settlement areas.
100 percent relief can be awarded to qualifying properties:
| Qualifying properties | Rateable value threshold |
|---|---|
| Small food shop, general stores or post offices | £8,500 |
| Petrol stations, small hotels or public houses | £12,750 |
| Businesses providing a benefit to the community and considered in the interest of the tax payers | £17,000 |
This relief is capped under The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021 and can only be awarded as TCA de minimis due to the sectoral restrictions which apply. View a summary guide to awarding subsidies.
To apply for this reduction, please complete the online application form below.