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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 reductionplease complete the online application form below.

Apply for Rural Relief

View business rates privacy notice (PDF 487KB).