A to Z Index:

Rural Relief

The Local Government and Rating Act 1997, made provision for 50% mandatory rate relief for:

  • certain village food and general stores and post offices with a maximum Rateable Value of £7000 and which are the only such outlets in a designated Rural area.
  • singly owned petrol filling station with a maximum Rateable Value of £10500.
  • singly owned public house or hotel where there is no other such outlet in a designated Rural area with a maximum Rateable Value of £10500.
  • former agricultural property with a maximum Ratable Value of £7000.

The following areas are NOT part of a rural area and therefore subjects (i.e. businesses) within these settlements do not qualify under this scheme.

Banchory, Banff, Ellon, Fraserburgh, Huntly, Inverurie, Kemnay, Macduff, Newtonhill, Peterhead, Portlethen, Stonehaven, Turriff, Westhill.

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