Business rate relief schemes - Rural rate relief

You will not pay business rates if your business is in an eligible area (with a population of less than 3000).

Your business must be:

  • the only village shop or post office, with a rateable value of up to £8,500
  • the only public house or petrol station, with a rateable value of up to £12,500

Definitions

General Store - The store must be carrying out a trade or business comprising the sale by retail of food and household goods. Food, in this context, does not include confectionery or animal food i.e. other types of food must be sold as well.
Post Office - Any house, building, room, vehicle or place used for the purpose of the Post Office.
Petrol Filling Station - Premises where petrol or other automotive fuels are sold retail to the public for fuelling motor vehicles intended or adapted for use on roads.
Public House - Premises for which a Justices' on-licence (within the meaning of the Licencing Act 1964, other than a Part IV licence within the meaning of the act), is in force.
Food Shop - The food shop must be carrying out a trade or business consisting wholly or mainly of the sale by retail of food for human consumption (excluding confectionary and excluding the supply of food in the course of catering).

 

 


Last Updated on Thursday, April 11, 2024