Business rates: Rural Relief
Relief from rates is available to a variety of properties within a designated rural settlement area with a population of less than 3,000.
Mandatory rural rates relief
Mandatory Rural relief of 100% can be awarded to the following qualifying properties, provided they are the only property of their type in an eligible rural settlement:
- Small food shop, general stores or post offices with rateable value of no more than £8,500
- Petrol stations, small hotels or public houses with rateable value of no more than £12,750
Aberdeenshire is classed as rural, except for these settlements:
- Banchory
- Banff
- Ellon
- Fraserburgh
- Huntly
- Inverurie
- Kemnay
- Kintore
- Laurencekirk
- Macduff
- Newtonhill
- Oldmeldrum
- Peterhead
- Portlethen and Marywell
- Stonehaven
- Turriff
- Westhill
Discretionary rural rates relief
In addition, we have discretionary powers to grant up to 100% relief to properties used by businesses that:
- Have a rateable value of no more than £17,000
- Provide a benefit to the local community
- Are considered to be in the interests of Council Tax payers
Limits on the relief
This relief is capped under The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021 and can only be awarded as Trade and Cooperation Agreement (TCA) de minimis due to the sectoral restrictions which apply. View a summary guide to awarding subsidies.
How to apply
To apply for this reduction, please complete the online application form.